Dafne Shimizu | |
---|---|
Director of Revenue and Taxation of Guam | |
In office January 17, 2019 –November 2023 | |
Governor | Lou Leon Guerrero |
Preceded by | John Camacho |
Succeeded by | Marie Lizama (acting) |
Personal details | |
Born | Dafne Mansapit October 1,1973 |
Education | University of Guam (BS,MPA) |
Dafne Mansapit-Shimizu is a Chamorro politician from Guam. [1] She was appointed the Director of Guam Department of Revenue and Taxation (DRT) on 17 January 2019. [2] According to Governor Lou Leon Guerrero,under Mansapit-Shimizu's leadership the DRT had administered "some of the most ambitious and broadly impactful programs ever implemented by any agency in our island’s history". [1] [3]
During the COVID-19 pandemic this included the administration of emergency payments and the extension of child tax credit. [4] She has also worked to enforce the collection of unpaid taxes across Guam,by improving technical infrastructure and human resourcing. [5] She is Vice Chairperson of the Cannabis Control Board in Guam,which legalised the use of recreational cannabis in April 2019. [6]
Shimizu resigned as Director of Revenue in November 2023 to assume a new position as comptroller of the Antonio B. Won Pat International Airport Authority. [7]
HM Revenue and Customs is a non-ministerial department of the UK Government responsible for the collection of taxes,the payment of some forms of state support,the administration of other regulatory regimes including the national minimum wage and the issuance of national insurance numbers. HMRC was formed by the merger of the Inland Revenue and HM Customs and Excise,which took effect on 18 April 2005. The department's logo is the St Edward's Crown enclosed within a circle.
Fiona Ma is an American accountant and politician. She has been serving as the California state treasurer since January 7,2019. She previously served as a member of the California Board of Equalization (2015–2019),the California State Assembly (2006–2012),and the San Francisco Board of Supervisors (2002–2006).
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The Urban-Brookings Tax Policy Center,typically shortened to the Tax Policy Center (TPC),is a nonpartisan think tank based in Washington D.C.,United States. A joint venture of the Urban Institute and the Brookings Institution,it aims to provide independent analyses of current and longer-term tax issues,and to communicate its analyses to the public and to policymakers. TPC combines national specialists in tax,expenditure,budget policy,and microsimulation modeling to concentrate on five overarching areas of tax policy:fair,simple and efficient taxation,social policy in the tax code,business tax reform,long-term implications of tax and budget choices,and state tax issues.
Cannabis in Oregon is legal for both medical and recreational use. In recent decades,the U.S. state of Oregon has had a number of legislative,legal,and cultural events surrounding use of cannabis. Oregon was the first state to decriminalize the possession of small amounts of cannabis,and among the first to authorize its use for medical purposes. An attempt to recriminalize possession of small amounts of cannabis was turned down by Oregon voters in 1997.
In Colorado,cannabis has been legal for medical use since 2000 and for recreational use since late 2012. On November 7,2000,54% of Colorado voters approved Amendment 20,which amended the State Constitution to allow the use of marijuana in the state for approved patients with written medical consent. Under this law,patients may possess up to 2 ounces (57 g) of medical marijuana and may cultivate no more than six marijuana plants. Patients who were caught with more than this in their possession could argue "affirmative defense of medical necessity" but were not protected under state law with the rights of those who stayed within the guidelines set forth by the state. The Colorado Amendment 64,which was passed by voters on November 6,2012,led to recreational legalization in December 2012 and state-licensed retail sales in January 2014. The policy has led to cannabis tourism. There are two sets of policies in Colorado relating to cannabis use:those for medicinal cannabis and for recreational drug use along with a third set of rules governing hemp.
In the United States,cannabis is legal in 38 of 50 states for medical use and 24 states for recreational use. At the federal level,cannabis is classified as a Schedule I drug under the Controlled Substances Act,determined to have a high potential for abuse and no accepted medical use,prohibiting its use for any purpose. Despite this prohibition,federal law is generally not enforced against the possession,cultivation,or intrastate distribution of cannabis in states that have legalized such activity.
Colorado Amendment 64 was a successful popular initiative ballot measure to amend the Constitution of the State of Colorado,outlining a statewide drug policy for cannabis. The measure passed on November 6,2012,and along with a similar measure in Washington state,marked "an electoral first not only for America but for the world."
Cannabis in Guam has been legal for medical use since 2015 and legal for recreational use since April 2019. Guam was the first United States Territory to legalize medical marijuana,passing via a ballot referendum in 2014.
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Cannabis in Minnesota is legal for recreational use as of August 1,2023. On May 30,2023,Governor Tim Walz signed House File 100 into law,legalizing the use,possession,and cultivation of cannabis within the state. Licenses for commercial sales will likely not be issued until 2025,in order for the Office of Cannabis Management to establish regulatory frameworks.
Cannabis in New York has been legal for medical purposes under New York law since 2016,and recreational purposes since 2021. As of 2022,recreational cannabis is for sale legally in the state,only through state-approved dispensaries.
Cannabis in Illinois is legal for both medical and recreational use. Illinois became the eleventh state in the US to legalize recreational marijuana effective January 1,2020.
Cannabis in Delaware is legal for medicinal and recreational use.
Cannabis in Michigan is legal for recreational use. A 2018 initiative to legalize recreational use passed with 56% of the vote. State-licensed sales of recreational cannabis began in December 2019.
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The Michigan Regulation and Taxation of Marihuana Act,also known as Proposal 1,was an initiative that appeared on the November 2018 ballot to legalize cannabis in the U.S. state of Michigan. The initiative allows adults 21 and older to possess up to 2.5 ounces (71 g) of cannabis and to grow up to 12 plants at home. The initiative was approved with 56% of the vote.
The Office of Cannabis Management is a state agency established upon passage of the Marijuana Regulation and Taxation Act (MRTA) to implement a regulatory framework for medical and adult-use cannabis in the state of New York,along with hemp regulations as well. It was announced by Governor Andrew Cuomo in the January 2019 State of the State address. The office is charged with the regulation and taxation of the cannabis industry in the State of New York,following the legalization of recreational cannabis which was signed into law by Governor Cuomo on March 31,2021. Tax revenue taken in by the agency was estimated by the Governor to start at $83 million in 2021 and rise to $300 million at full implementation in 2023.
The Cannabis Regulation and Taxation Act was a bill under consideration by the New York State Legislature during the 2020–2021 session to legalize cannabis. It was contained in Part H of the revenue bills embodying Governor Andrew Cuomo's budget proposal,A3009 and S2509.