TY - BOOK ID - 138339588 TI - Marijuana : emerging legal issues and federal tax proposals PY - 2015 SN - 1634820584 9781634820585 9781634820578 1634820576 PB - [Hauppauge], New York : Nova Science Publishers, DB - UniCat KW - Marijuana. KW - Marijuana KW - Therapeutic use KW - Law and legislation KW - Taxation UR - https://www.unicat.be/uniCat?func=search&query=sysid:138339588 AB - The federal Controlled Substances Act (CSA) outlaws the possession, cultivation, or distribution of marijuana except for authorized research. Twenty states have regulatory schemes that allow possession, cultivation, or distribution of marijuana for medicinal purposes. Two have revenue regimes that allow possession, cultivation, or sale generally. The U.S. Constitution's Supremacy Clause preempts any state law that conflicts with federal law. Although there is some division, the majority of state courts have concluded that the federal-state marijuana law conflict does not require preemption of ER -