SCS/SB 822 - This act requires all controlled substances present in the state to have tax stamps affixed. The Director of the Department of Revenue shall issue these stamps. The person purchasing the stamps may do so anonymously. The value of the stamp that must be affixed varies among the type and form of the controlled substance. Neither the Director of the Department of Revenue may reveal any information gathered in the assessment process, nor may that information be used in a criminal proceeding. Anyone in possession of a controlled substance that does not have a stamp affixed will be subject to an assessment and applicable penalties and statutory interest. Failure to pay an assessment may result in seizure and sale of property by the department of revenue. Twenty-five percent of the fund will go to the MoSMART fund and twenty five percent will go to the "controlled substances clean-up fund". The other half of the revenue raised through assessment and delinquent taxes will be sent to the law enforcement agencies that participated in the investigation. The act also changes the definition of containers approved fro transporting anhydrous ammonia. The act is similar to SB 610 (2003). JEFF CRAVER