The Utah Marijuana Tax Stamps are actually a legal trick dreamed by Congress in the 1930s to ban Marijuana. Under a federal law called the Marijuana Tax Act of 1937, Congress required a tax stamp on marijuana but didn’t actually issue the stamps. This meant that those who were found in possession of marijuana could be arrested and imprisoned for possessing it.
In recent years a number of states marijuana tax stamps in an effort to raise revenue from drug dealers and the Utah Marijuana Tax Stamps law is included among these. The state which bans the use or sale of marijuana is trying to collect a tax on the marijuana found in the possession of drug dealers. Marijuana that the state will destroy after it seizes it anyway.
The Utah Marijuana Tax Stamps law also gives prosecutors a method of going after marijuana possessors in civil court. The state can theoretically sue those who possess marijuana for not purchasing the Utah Marijuana Tax Stamps for it. This means that a person could conceivably be sued for not having something the state refuses to sell to the public.