Illegal cannabis and controlled substance tax repealed, and related technical changes made.

HF 308 repeals a tax on illegal cannabis and controlled substances in Minnesota, removing specific tax provisions from state law. The bill repeals multiple sections of Minnesota Statutes (297D.01 through 297D.13, 13.4967, and related sections) that established this tax, with the repeal effective August 1, 2025. It also makes technical amendments to clarify that certain criminal statutes no longer reference the repealed tax. This bill directly affects the state’s tax code for illegal substances but does not change criminal penalties or legal cannabis regulations.