; (B) be low enough to not exacerbate the level of taxation set by States, thereby avoiding the pyramid effect of adding Federal taxes on top of high State taxes; (C) be administrable and allow for consistent and timely collection by the Alcohol and Tobacco Tax and Trade Bureau as primary regulator; and (D) offset the costs of executing the administrative functions of a Federal regulatory framework for marijuana, including requirements for testing, enforcement and policing, youth prevention, and substance abuse prevention and education. (8) States that legalize cannabis utilize less public safety resources on cannabis arrests. This has allowed more police resources to be devoted to violent and property crime as well as more serious types of illicit substances. 3. Sense of Congress regarding FDA support for Tribal self-determination and self-government with respect to marijuana regulation It is the sense of Congress that, with respect to the regulation of the manufacture, production, possession, distribution, dispensation, administration, or delivery of marijuana, the Food and Drug Administration should support— (1) self-determination and self-government by Indian tribes (as defined in section 102 of the Federally Recognized Indian Tribe List Act of 1994 ( 25 U.S.C. 5130 ))