Breaking News:Dangerous Delays: What Washington State (Re)Teaches Us About Cash and Cannabis Store Robberies [REPORT]

The IRS War on Medical Marijuana Providers [FEATURE]

special to Drug War Chronicle by investigative reporter Clarence Walker, [email protected]

Dispensaries providing marijuana to doctor-approved patients operate in a number of states, but they are under assault by the federal government. SWAT-style raids by the DEA and finger-wagging press conferences by grim-faced federal prosecutors may garner greater attention, but the assault on medical marijuana providers extends to other branches of the government as well, and moves by the Internal Revenue Service (IRS) to eliminate dispensaries' ability to take standard business deduction are another very painful arrow in the federal quiver.

The IRS employs Section 280E, a 1982 addition to the tax code that was a response to a drug dealer's successful effort to claim his yacht, weapons purchases, and even illicit bribes as business expenses. Under 280E, individuals involved in the illicit sale of controlled substances -- including marijuana, even medical marijuana in states where it is legal -- cannot claim standard business expenses on their federal taxes.

"The 280E provision which requires certain businesses to pay taxes on their gross income, as opposed to their net income, is aimed at shutting down illicit drug operations, not state-legal medical marijuana dispensaries," said Kris Hermes, spokesman for the medical marijuana defense group Americans for Safe Access." Nonetheless, the Obama Administration is using Section 280E to push these local and state licensed facilities out of business."

The provision can be used to great effect. Oakland's Harborside Health Center was hit with a $2 million IRS assessment in 2011 after the tax agency employed Section 280E against. Harborside is fighting that assessment, even as it continues to try to fend off federal prosecutors' attempts to shut it down by seizing the properties it leases. Similarly, when the feds raided Richard Lee's Oaksterdam University that same year, it wasn't just DEA, but also IRS agents who stormed the premises. Lee said it was because of a 280E-related audit.

The attacks on Harborside and Oaksterdam were part of an IRS campaign of aggressive audits using 280E to deny legitimate business expenses, such as rent, payroll, and all other necessary business expenses. These denials result in astronomical back tax bills for the affected dispensaries, threatening their viability -- and patients' access to their medicine.

"Should the IRS campaign be successful; it will throw millions of patients back in to the hands of street dealers; eliminate tens of thousands of well paying jobs, destroy hundreds of millions of dollars of tax revenue; enrich the criminal underground; and endanger the safety of communities in the 17 medical cannabis states," said Harborside's Steve DeAngelo as he announced the 280E Reform Project to begin to fight back.

It's going to be an uphill battle. In the last Congress, Rep. Pete Stark (D-CA) introduced House Bill 1985, the Small Business Tax Equity Act, designed to end the 280E problem for medical marijuana businesses, but it went to the Republican-controlled House Ways and Means Committee, where it was never heard from again.

Still, something needs to happen, said Betty Aldworth, deputy director of the National Cannabis Industry Association, which this year is working with members of Congress to try to find a fix for the 280E problem.

"When Section 280E was created in the 1980s, no one imagined state-legal marijuana providers," Aldworth told the Chronicle. "Whether or not it is part of a larger effort to curtail the development of regulated models for providing marijuana, which is a model that is clearly preferable to leaving this popular and relatively safe medicine (or adult product) in the underground market, these onerous tax rates have severely hampered the development of the regulated market."

It's a brake on the overall economy, Aldworth said.

"Not only has it resulted in stymieing job development, but it also curtails other economic activity such as reinvestment in business and the rippling positive effects of that spending," she argued. "And in many cases, it has created a tax burden that is simply unbearable: many providers have had to close their doors and lay off their staffs because the tax burden was simply too great."

Because of this unintended application of 280E, medical marijuana providers are paying overall taxes at a rate two to three times those of other small businesses, Aldworth said.

"It's important to note that just as they want to apply for licenses, follow regulations, and otherwise participate in the legal business community, state-legal marijuana providers also want to pay their fair share of taxes," she pointed out. "Most small businesses pay an effective tax rate of between 13% and 27% on net income, according to the Small Business Administration. State-legal marijuana providers pay an average effective tax rate of 65-80%. An industry that can provide thousands of jobs is being held back by these crazy tax rates."

While the lobbyists look to Congress for a fix, one academic tax law expert thinks he has hit upon a novel solution, but not everyone agrees.

Benjamin Leff, a professor at American University's Washington College of Law, raised eyebrows at a Harvard University seminar this spring when he presented his report,Tax Planning For Marijuana Dealers, where he suggested that dispensaries get around 280E by registering with the IRS as tax-exempt social welfare organizations, known as 501(c)(3)s or 501(c)(4)s.

The IRS has already ruled that medical marijuana providers can be exempt under 501(c)(3) because its "public policy doctrine" does not allow charitable organizations to have purposes contrary to law, but in the paper, Leff argued that "a state-sanctioned marijuana seller could qualify as tax-exempt under 501(c)(4), since the public policy doctrine only applies to charities, and 501(c)(4) organizations are not charities."

The organization would have to be operated to improve the social and economic conditions of a neighborhood blighted by crime or poverty, by providing job training, employment opportunities, and improved business conditions for commercial development in the neighborhood, just like many existing community economic development corporations that run businesses.

"When taxes get too high, you can drive compliant dispensaries out of business," Leff told the Chronicle.

Americans for Safe Access' Hermes would agree with that, but he's not so sure about Leff's idea.

"The concept of medical marijuana dispensaries registering with the federal government as a 501(c)(4) in order to sidestep section 280E is novel and may be hypothetically valid," he said. "However, the IRS will refuse to grant tax-exempt status to a business that the agency believes is violating federal law. Perhaps, it would be possible for a dispensary to obtain 501(c)(4) status under false pretenses, but such status would not very likely withstand an IRS audit."

There are better ways, he said.

"A much more realistic and sensible approach -- pending a change to the federal classification of marijuana for medical use -- is to amend the tax code to exclude state-lawful medical marijuana businesses from Section 280E," Hermes recommended. "This is the kind of legislation that Congress should pass in order to allow states to implement their own medical marijuana laws, without undue interference by the federal government."

"I agree with everything he said," Leff replied. "But it's not just the Obama administration that is using 280E this way. The Supreme Court has held that there is no exception to the Controlled Substances Act for state-level legal marijuana sales, and since 280E makes references to Schedule I controlled substances, it applies to legal marijuana unless Congress changes the law. I totally agree that Congress should amend 280E to exempt marijuana selling that is legal under state law. Congress could also amend the Controlled Substances Act to remove marijuana from it, which would probably also make sense," he added.

Whether it is by act of Congress, internal policy shifts, or creative thinking by law school professors, some way has to be found to exempt state-permitted medical marijuana providers from the clutches of 280E and its punitive tax burden aimed at dope dealers, or there may not be any medical marijuana providers.

Permission to Reprint: This article is licensed under a modified Creative Commons Attribution license.
Looking for the easiest way to join the anti-drug war movement? You've found it!

Federal BS..

280E nothing ABOLISH the IRS and see what happens. Probably nothing. Abolish  the DEA and save tons of money. Stop this Federal crap. States rights are supreme

.

States rights are the key?

Not sure what happened here. This is a DdC reply to
by Jeff Brown (not verified), May 16, 2013, 04:10pm

We Must Stop Appeasing Liars and Pleasing Impostors.

NO STATE CAN LEGALLY SELL GANJA.
Raich v Gonzales

FEDS CAN'T ENFORCE STATE JURISDICTIONS.
Determined by the Constitution or Supreme Court RvG

STATES CAN'T ENFORCE FED JURISDICTION.
They can zone clubs but not bust them.

States can only bust individuals. Feds have already set precedent on reasonable amounts with the CSA and IND programs. Unless states limit or set conditions. As they have done in the MMJ states. Not the Compassionate Use Act. So filling state jails is not better. Most of the 800,000 arrests, trauma and life long stigma are by states. Until the lies of Nixon are removed. There is no dignity or integrity with the drug worriers. This war is waged from Walls St. selling paraphernalia bought with a trillion tax dollars. Blaming politicians is moot without realizing who profits and who keeps a versatile competition off the markets with prohibition. Old trick, new audience. So until the extremely bogus CSA is revamped without cannabis. States can protect citizens with Prop 215 laws or persecute them with MMJ obstacles. Where the IRS selects who to whack a mole or bust for evasion.

Follow CA or Bust' by DdC
stopthedrugwar June 08, 2013, 03:41am

Eighteen states have determined that marijuana has medical use.

 
No thousands of years of using it medicinally has determined that. Research back to the Indian Hemp Commission has determined medicinal value as well as its safety and virtual non lethal dosage. Money and Lies perpetuate the longest war on Americans. Until the people find some integrity, money will probably rule. Koch private prisons are lobbying for all 50 states with max capacity contracts and MM sentencing for long term investors. Big Pharma and Big Ag greedy tiny fingers anxious to frankenseed it. Keeping Hemp lumped in preventing losses from poisoning people with 90 million pounds used on the cotton crops. Fossil fools plastic or veggie oil grown on hills to prevent mudslides. Thousands of cleaner alternatives to the crap Walmartians forced on us. So the states are important to incremental retardation keeping the war going in the MMJ states. Appeasing the prisons over the schools is bound to end badly.

The 'Virtues' of Ganja
The Politics of Pot
Got Hemp?

States have the right to determine medical use.


No, that is the FDA. They have to wait on the HHS to approve the IOM research done in 1999 that is in file#13 never to be seen. The IOM determined it had medicinal value by re-evaluating previous tests back to the late 1800's. Politics, not science.

Marijuana no longer meets the federal schedule I criteria of no medical use in the United States.


It never did, nor was it ever prohibited by the Marihuana Tax Act. The AMA made sure of that. Hemp was not banned either, although they both required stamps and not many if any were allocated as a sabotage maneuver, like marinol. Nixon rejected his own Shafer Commission re-evaluations of the same tests back to the late 1800's showing it was not a menace, was medicinal and no overdoses. Congress fast tracked ii and Wall St was happy and remain happy as long as we fight each other and blame hobgoblins including this "guvmint" that is a word, non tangible entity humans invented. The people elected to pass laws can be held accountable and we can remove this abomination and embarrassment. But not if we don't even recognize it. The Ganjawar is nothing more than a product. Stop buying it!

To secure ourselves against defeat lies in our own hands. But the opportunity of defeating the enemy is provided by the enemy himself. If you know the enemy, and know yourself, you need not fear the outcome of a hundred battles. If you know yourself, but not the enemy, for every victory gained you will also suffer defeat. If you know neither the enemy nor yourself, you will succumb in every battle.
The Art of War - Sun Tzu

Why are the governments of the medical marijuana states not demanding that marijuana be removed from federal schedule I?

 
Federal jurisdiction. States can't influence other states or circumvent Federal laws. Not civil rights or the CSA. Other than what is not granted to the Feds. Individuals in CA but a catch 22 in MMJ states.

Why are not the residents of those states suing their states to stand up to the feds?


How does Cliarence Thomas stall restitution to dioxin victims 7 years as Monsanto lawyer and then grant Monsanto patents on their frankenfud? The ASA has been suing the DEA to reschedule cannabis and they have stalled for years and then make the queerest decisions no other issue would put up with. If memory serves the last case was decided that the DEA was not arbitrary and capricious by following the CSA even though the CSA was arbitrary and capricious. Nothing was determined about the medicinal value of cannabis and the IOM report. Next year, same bat time, same bat channel, stay tuned.

This is called government by the people and for the people.


Yea right...

Jack Herer’s “The Emperor Wears No Clothes”

Why Do You Think They Call it DOPE?
* Cannabis Hemp: The Invisible Prohibition Revealed
* The Elkhorn Manifesto
* Marijuana and Hemp: The Untold Story
* The Nation of Apathetic Puppets By John Pilger
* Maintaining Dysfunction

Billions available from banksters like those of HSBC

Hundreds of billions, in fact. Why not RICO them and claim it?

You know the answer as well as I. The banksters are 'connected', they really run the DrugWar...and the IRS won't touch them. So the IRS, true to its' traditional role of political muscle, chases after dispensaries instead. The banksters and their cartel symbionts don't want the competition, you see...

Impeach Obama

He is the head liar, get rid of him. clueless liar.

Give me a break

Get real.

Sigh

Look, our puppet president doesn't need any apologists. What did you accomplish by flaming this poster?

May as well impeach him, the next in line is dictating our country's direction anyways...

AL Capone

Was hit by the IRS as a last resort before alcohol prohibition died.

korkort

Haben Sie Bedenken bezüglich der Untreue in der Ehe und möchten Ihren Partner heimlich untersuchen? Ist Ihr Verlorenes verloren gegangen und Sie möchten, dass es gefunden wird? Möchten Sie, dass das Auto oder die Bewegungen von jemandem verfolgt werden, benötigen https://aidepermisdeconduire.com/

  Sie Beweise für einen Betrug

korkort1

Har du försökt ta ett riktigt svenskt körkort? Har du försökt få ett original danskt körkort? Har du försökt få ett original finskt körkort? Har du försökt få ett original norskt körkort? Är det för svårt för dig att få någon av ovanstående licenser via officiella kanaler? Kontakta oss då nu. Med vår hjälp får du ett riktigt körkort inom 5 dagar och utan stress.  

  

korkort12

Thanks as always for this awesome posts. I would always recommend such posts to others. I hope you would only continue sensitizing people on this issue through this incredible platform. Thanks for sharing this useful information.  

  

FÅ HJÄLP ATT TA SVENSK KÖRKORT

Åh, jättebra inlägg. Tack som alltid för dessa fantastiska inlägg. Jag skulle alltid rekommendera sådana inlägg till andra. Jag hoppas att du bara skulle fortsätta att uppmärksamma människor i denna fråga genom denna otroliga plattform. Tack för att du delar med dig av denna användbara information.    

PYYDÄ APUA SUOMEN Ajokortin hankkimiseen

Fantastiska inlägg, jag kommer aldrig att missa något av dina inlägg.Vår byrå hjälper dig att skaffa ett riktigt svenskt körkort inom högst tre till fem dagar. Vi kan även hjälpa dig att förnya ditt utgångna svenska körkort inom tre till fem dagar utan stress, Vi kan även hjälpa en utlänning att byta ut ett utländskt körkort till ett svenskt inom en vecka.    

FÅ HJÆLP TIL AT TAGE DANSK KØREKORT

Vores bureau hjælper dig med at få et rigtigt dansk kørekort inden for højst tre til fem dage. Vi kan også hjælpe dig med at forny dit udløbne danske kørekort inden for tre til fem dage uden stress, Vi kan også hjælpe en udlænding med at ombytte et udenlandsk kørekort til et dansk inden for en uge.   

Guwahati Escort Service

https://www.nityajoshi.com/

https://www.nityajoshi.com/call-girls-in-guwahati.html

https://www.nityajoshi.com/guwahati-escorts.html

https://www.nityajoshi.com/escorts-in-guwahati.html

https://www.nityajoshi.com/guwahati-call-girls.html

https://www.nityajoshi.com/guwahati-escorts-service.html

https://www.nityajoshi.com/housewife-escorts-in-guwahati.html

https://www.nityajoshi.com/college-call-girls-in-guwahati.html

https://www.nityajoshi.com/high-profile-escorts-in-guwahati.html

https://www.nityajoshi.com/assamese-call-girls-in-guwahati.html

https://www.nityajoshi.com/nepali-call-girls-in-guwahati.html

https://www.nityajoshi.com/independent-call-girls-in-guwahati.html

https://www.nityajoshi.com/russian-escorts-in-guwahati.html

https://www.nityajoshi.com/escort-service-in-guwahati.html

https://www.nityajoshi.com/paltan-bazar.html

https://www.nityajoshi.com/gs-road.html

https://www.nityajoshi.com/mg-road-guwahati.html

https://www.nityajoshi.com/pan-bazar.html

https://www.nityajoshi.com/fancy-bazar.html

https://www.nityajoshi.com/ganeshguri.html

https://www.nityajoshi.com/khanapara.html

https://www.nityajoshi.com/airport-guwahati.html

https://www.nityajoshi.com/agartala.html

https://www.nityajoshi.com/shillong.html

https://www.nityajoshi.com/tinsukia.html

https://www.nityajoshi.com/dibrugarh.html

https://www.nityajoshi.com/rehabari.html

https://www.nityajoshi.com/sixmile.html

https://www.nityajoshi.com/vip-road-guwahati.html

https://www.nityajoshi.com/station-road-guwahati.html

https://www.nityajoshi.com/dispur.html

https://www.nityajoshi.com/chandmari.html

https://www.nityajoshi.com/bhetapara.html

Your blog site is pretty

Your blog site is pretty cool! How was it made ! 먹튀

software

MetaMask Login is a web extension which allows user to manage Ethereum private keys through web browser. metamask log in| It is very easy to install MetaMask chrome extension for browser or MetaMask mobile application. metamask chrome extension

You've come to the perfect

You've come to the perfect location if you're looking for Karachi top call girls With so many options available, selecting the best solution for you can be difficult. The top 5 call girls in Karachi that you should be aware of have been collected as a result. We'll cover all you need to know, from their appearance to their services, to help you choose the one that best suits your requirements. So continue reading to learn more about Karachi's top call girls.

Call girls in north Goa

We are North Goa escorts service. We also offer cheap rate call girls in North Goa with real photos. North goa Escort Service is just one phone call away. We are one of the most popular North goa Call girls service Agency in this area. Avail our service with a fair price and get satisfied with the service. Get North Goa escorts and call girls online only at Goa Dreams. Above 100 North Goa call girl adverts for in call & outcall. We provide a Top-Class Escort service in Goa. for more info visit here: - https://goadreams.com/call-girls-in-north-goa/

Toilet Cubicle

Thank you for sharing this useful information, I will regularly follow your blog. Excellent post!

Toilet Cubicle

Thank you very much for sharing this awesome information your blogs and this is very helpful to me for sharing my website on social media. Thank you for sharing.

How to find a callboy job near your city

You guys will find this post useful, and I want everyone to write about their business the same way I explained how to apply for a <a href="https://www.yoooo.in/callboy//"><b> callboy job</b></a>. Everyone should think about getting a <a href="https://www.yoooo.in/callboy//"><b> callboy job in Bangalore</b></a> because it will be very helpful.

Vermel Store la <a

Vermel Store la <a href="https://www.vermelstore.com/"> boutique de vente et d'achat</a> en ligne <a href="https://www.vermelstore.com/">au Congo</a> <a href="https://www.vermelstore.com/"> des produits </a>  parmi les plus grandes  <a href="https://www.vermelstore.com/"> marques aux meilleurs prix </a>d'une qualité exceptionnelle et contrôlée.Atelier moka est une société <a  href="https://www.ateliermoka.ma/">architecture </a> et <a  href="https://www.ateliermoka.ma/"> decoration </a> d’intérieur notre <a  href="https://www.ateliermoka.ma/">architecte </a> offre des services professionnels comme la <a  href="https://www.ateliermoka.ma/"> conception villa </a> le <a  href="https://www.ateliermoka.ma/"> suivi de chantier </a> la construction des bâtiments publics et privés (on est basé sur la <a  href="https://www.ateliermoka.ma/"> construction Marrakech </a> construction Marrakech), votre <a  href="https://www.ateliermoka.ma/"> architecture d’intérieur</a> architecture d’intérieur pour l’aménagement de vos espaces intérieurs qui doit être fonctionnels esthétiques et confortables en jouant avec les volumes , la lumière, le mobilier et les matériaux tout en tenant comptent de contraintes techniques et budgétaires ,cependant notre profession ne se limite pas à cet objectif outre l’aspect esthétique général des bâtiments garantir la fonctionnalité la sécurité et le bien-être voilà à quel point l’essence de l’architecture est profonde.  Située a Marrakech, cette <a href="https://www.texmag-consulting.com/">Consulting industriel Maroc</a> est  un <a href="https://www.texmag-consulting.com/"> bureau industriel </a> spécialisée dans <a href="https://www.texmag-consulting.com/"> le conseil et l’assistance technique </a>  pour les industriels,importateurs et exportateurs, elle assure la délocalisation technique afin d’apporter des solutions efficaces et efficientes pour le compte de ses clients, qu’ils soient issus de différents<a href="https://www.texmag-consulting.com/"> secteurs de l’industrie </a>provide public numbers <a href="https://www.number4sms.com/">Numeros virtuels</a> <a href="https://www.number4sms.com/">temporary numbers </a> to avoid getting spammed Keep your <a href="https://www.number4sms.com/">personal number </a> and identity private.receive as <a href="https://www.number4sms.com/">many SMS</a> as you want from all services , number4sms is a <a href="https://www.number4sms.com/">telecom operator</a>  with <a href="https://www.number4sms.com/">thousands of numbers</a> so we can renew them every month.Use our temporary numbers and <a href="https://www.number4sms.com/">keep your life private</a>  when you sell your car or rent your apartment. Welcome to Marrakech Art Tours, <a href="https://www.marrakecharttours.com/">Tours Marrakech</a>  where you will find the ease of discovering some of Morocco's best hidden gems. We provide <a href="https://www.marrakecharttours.com/">customized day trips</a> and <a href="https://www.marrakecharttours.com/">private desert</a> tours filled with adventure, food tours, walk-through the colorful souks of the old city (medina)  ,while visiting Marrakech's iconic landmarks.ManagePro <a href="https://www.managepro.ma/">Application de gestion Maroc</a> est une application de gestion <a href="https://www.managepro.ma/"> gestion SAAS </a> qui permet à l'administrateur d'avoir une vue globale de son magasin tout en ayant la possibilité de chercher le détail. la <a href="https://www.managepro.ma/"> gestion du stock </a> , des ventes,relation client, trésorerie, génération des factures, tickets et devis. GymPro est une  de <a href="http://www.gympro.ma/">Application de gestion de salle de sport</a> SAAS qui permet à L'administrateur d'avoir une  <a href="http://www.gympro.ma/"> vue globale de son club sportif</a> tout en ayant la possibilité de chercher le détail.<a href="https://chez-ali.ma/">fantasia restaurant marrakech</a> La Fantasia Chez Ali, mêle dîner et <a href="https://chez-ali.ma/">spectacle folklorique</a>locale au travers de spécialités typiques, accompagnées de <a href="https://chez-ali.ma/">l’ambiance festive du monde</a> arabo-musulman.  Chez Ali, les codes de <a href="https://chez-ali.ma/">la cuisine marocaine</a> sont au cœur de notre savoir-faire. MICE Marrakech <a href="https://www.attendance.ma/">Events Marrakech</a> is a <a href="https://www.attendance.ma/"> Moroccan DMC</a> (Destination Management Company) & Travel Agency. Specialized in creation, design, development and <a href="https://www.attendance.ma/">organization of your meetings</a> , conferences, conventions, incentive trips,<a href="https://www.attendance.ma/">seminars and congresses</a><a href="https://rabbitroom.com/members/itlabspro/profile/">IT LABS PRO est la meilleure société de services d’ingénierie informatique au Maroc</a><a href="https://besthostingprice.com/worth-my-site/itlabspro.com">la meilleure société de services d’ingénierie informatique au Maroc</a><a href="https://besthostingprice.com/whois/itlabspro.com">IT LABS PRO </a><a href="https://www.bitrated.com/itlabspro">IT LABS PRO</a><a href="https://www.itlabspro.com/blog/agence-web-maroc">Agence web Maroc</a><a href="https://www.itlabspro.com/blog/creation-site-web-maroc">Création de site web au Maroc</a><a href="https://www.itlabspro.com/blog/creation-site-web-maroc">Creation de site web au Maroc</a> Atlas Outdoor is a family owned incoming  <a href="https://www.atlas-outdoor.com/">DMC Morocco </a> <a href="https://www.atlas-outdoor.com/">DMC Marrakech </a>was founded by Youssef and Mohamed, both experienced Mountain guides with a great passion for travel agency marrakech,travel agency morocco and attention to Detail http://www.atlas-outdoor.com/ .Atlas Outdoor will happily customize a tour operator marrakech, http://www.atlas-outdoor.com/  tour operator morocco,to your abilities and desires.- adventure hiking marrakech, http://www.atlas-outdoor.com/ hiking morocco in the Atlas Mountains and Sahara,From experiencing pure http://www.atlas-outdoor.com/  luxury travel marrakech,luxury travel morocco,Our package holiday marrakech, http://www.atlas-outdoor.com/  package holiday morocco include walking adventure holidays,excursion marrakech, http://www.atlas-outdoor.com/  excursion morocco, walking marrakech ,walking morocco,trekking marrakech,<a href="https://www.atlas-outdoor.com/">holiday marrakech</a><a href="https://www.atlas-outdoor.com/">holiday morocco</a>,<a href="https://www.atlas-outdoor.com/">trekking morocco</a>,<a href="https://www.atlas-outdoor.com/trips/Sahara-hiking/en">trekking marrakech</a>,<a href="https://www.atlas-outdoor.com/trips/Sahara-hiking/en">walking morocco</a>,<a href="https://www.atlas-outdoor.com/trips/m.i.c.e/en">excursion morocco</a>,<a href="https://www.atlas-outdoor.com/trips/m.i.c.e/en">excursion marrakech</a>,<a href="https://www.atlas-outdoor.com/">package holiday marrakech</a>,<a href="https://www.atlas-outdoor.com/">package holiday morocco</a>,<a href="https://www.atlas-outdoor.com/trips/luxury-private-holidays/en">luxury travel morocco</a>,<a href="https://www.atlas-outdoor.com/trips/luxury-private-holidays/en">luxury travel marrakech</a>,<a href="https://www.atlas-outdoor.com/trips/Atlas-hiking/en">hiking marrakech</a>,<a href="https://www.atlas-outdoor.com/trips/Atlas-hiking/en">hiking morocco </a>,<a href="https://www.atlas-outdoor.com/about/en">travel agency marrakech</a>,<a href="https://www.atlas-outdoor.com/about/en">travel agency marrakech</a>,<a href="https://www.atlas-outdoor.com/about/en">tour operator morocco</a>,<a href="https://www.atlas-outdoor.com/about/en">tour operator marrakech</a>, Pour la <a  href="https://www.itlabspro.com/blog/etapes-creation-de-site-web-rentable-marrakech-maroc">création site web</a>, rendez vous a la meilleure <a href="https://www.itlabspro.com/agence-web-communication-maroc-marrakech">agence web a marrakech, maroc</a>, cette derniere est l’<a href="https://www.itlabspro.com/agence-web-communication-maroc-marrakech">agence de communication et SEO a marrakech, maroc</a> la plus experimentee.La <a href="https://www.itlabspro.com/creation-site-web-maroc">Création site web maroc</a> n’a jamais été  plus simple, creer un <a href="https://www.itlabspro.com/creation-site-web-maroc">site web</a> d’une grande qualité.Une <a href="https://www.itlabspro.com/creation-site-web-maroc">Creation site web maroc</a> rapide et facile avec des professionnels.La <a href="https://www.itlabspro.com/creation-site-web-maroc">Création site web marrakech</a> n’a jamais été  plus simple, <a href="https://www.itlabspro.com/creation-site-web-maroc">creation site web</a> d’une grande qualité.Une <a href="https://www.itlabspro.com/creation-site-web-maroc">Creation site web marrakech</a> rapide et facile avec des professionnels.IT LABS PRO est la meilleure société de services d'ingénierie informatique pour <a href="https://www.itlabspro.com">Création site web, internet a casablanca, marrakech, maroc</a>, en vous déplaçant à son siège à Marrakech - gueliz vous allez creer la <a href="https://www.managepro.ma">Meilleure application de gestion casablanca, marrakech maroc</a> et bénéficier des meilleurs services de <a  href="https://www.itlabspro.com/blog/etapes-creation-de-site-web-rentable-marrakech-maroc">etapes création de site web rentable casablanca, marrakech maroc</a>, applications de gestion web, site web, sites web, logiciel de gestionLa <a href="https://www.itlabspro.com/services">Création site web maroc</a> n’a jamais été  plus simple, creer un <a href="https://www.itlabspro.com/services">creation site web marrakech</a> d’une grande qualité.La <a href="https://www.itlabspro.com/services">Création site web marraech</a> n’a jamais été  plus simple, creer un <a href="https://www.itlabspro.com/services">creation site web marrakech</a> d’une grande qualité.Pour les salles de sport, la <a href="https://www.gympro.ma">Meilleure application de gestion de salle de sport marrakech, maroc</a> est l’application gympro.Si vous avez besoin de <a href="https://www.itlabspro.com/referencement-naturel-payant-marrakech-maroc">le referencement naturel a marrakech, casablanca, rabat, tanger... au maroc</a> Adressez vous a IT LABS PRO, La meilleure <a href="https://www.itlabspro.com/referencement-naturel-payant-marrakech-maroc">le Agence SEO a marrakech, casablanca, rabat, tanger... au maroc</a>, cette derniere fait du <a href="https://www.itlabspro.com/referencement-naturel-payant-marrakech-maroc">le referencement naturel, payant, et tout type d’optimisation SEO a marrakech, casablanca, rabat, tanger... au maroc</a>Pour vos voyages PRO, L’<a href="https://www.attendance.ma">Agence MICE a marrakech au maroc, best evenets in morocco</a> est la meilleur agence au maroc, The best <a href="https://www.attendance.ma">DMC in Morocco, Marrakech, Marrakesh, casablanca</a> it’s <a href="https://www.attendance.ma">Meetings, incentives, conferencing, exhibitions in Marrakesh, Morocco</a>.Si vous avez besoin d’imprimer des <a href="https://elwatanya.com">livres, cartes visites… a Marrakech au Maroc, imprimerie carnets, flyers et cartes visites casablanca, marrakech maroc</a>Notre <a href=”https://www.texmag-consulting.com/”>bureau etude industriel maroc</a> vous propose tous les services de <a href=”https://www.texmag-consulting.com/”>consulting industriel maroc</a>Notre <a href=”https://www.texmag-consulting.com/”>cabinet consulting industrie</a> vous propose tous les services de <a href=”https://www.texmag-consulting.com/”>cabinet conseil industrie maroc</a>Notre Blog est très riche, ci dessous les articles que nous redigon avec soin:-<a href="https://www.itlabspro.com/blog/etapes-creation-de-site-web-rentable-marrakech-maroc"> Les étapes de création d'un site web rentable</a></br>-<a href="https://www.itlabspro.com/blog/logiciel-de-gestion-marrakech-maroc"> La différence entre une application de gestion et un logiciel</a></br>-<a href="https://www.itlabspro.com/blog/application-de-gestion-marrakech"> Application de gestion a Marrakech, Casablanca, Rabat, Tanger… au Maroc</a></br>-<a href="https://www.itlabspro.com/blog/la-difference-entre-un-site-web-et-une-application-web"> La différence entre un site web et une application web</a></br>-<a href="https://www.itlabspro.com/blog/les-etapes-de-la-prise-de-contact-prospection"> Les étapes de la prise de contact (prospection)</a></br>-<a href="https://www.itlabspro.com/blog/les-fonctions-de-la-force-de-vente"> Les fonctions de la force de vente</a></br>-<a href="https://www.itlabspro.com/blog/10-signes-qui-montrent-que-vous-devez-refaire-votre-site-web"> 10 signes qui montrent que vous devez refaire votre site web</a></br>-<a href="https://www.itlabspro.com/blog/8-Raisons-pour-Lesquelles-votre-affaire-a-Besoin-d-un-Site-Web"> 8 Raisons pour Lesquelles votre Affaire a Besoin d'un Site Web</a></br>Pour vos affaires, le <a href="http://mouatamidlawfirm.com/expertise.php"> Meilleur avocat Marrakech, Maroc.</a>, <a href="http://mouatamidlawfirm.com/"> Maitre Mouatamid Ahmed</a> vous règle tous vos problèmes judiciaires pour vos affaires professionelles.</br>Pour votre marriage, HAJAR FLEURS sont les meilleurs dans le domaine de la <a href="http://www.hajarfleurs.com/">Livraison de fleurs, meilleur fleuriste au Maroc, a Marrakech, Casablanca, Rabat, Tanger...</a></br>Le blog de <a href="http://www.taekwondo.ma/">taekwondo au maroc, marrakech.</a></br>Le <a href="http://www.saidboukhlet.com">meilleur ecrivain a  marrakech, maroc</a>  <a href="http://www.hajarfleurs.com/">meilleur fleuriste au Marrakech</a></br>The <a href="http://nodesandedges.me">best writer in morocco, IT articles, big data...</a> for your readings, read the blog of the winner of Maroc Web Awards <a href="http://nodesandedges.me/about.php"> Dr Lamia BENHIBA</a>.</br>Pour le transport de vos biens ou marchandises, faites appel au <a href="http://fastcosolutions.com/">Leader de la transportation de marchandise au Maroc</a>, Fast Commodity Solutions.</br>The <a href="http://hdailytours.com/">Best tours by night and day in marrakech morocco</a>. Visit  <a href="http://hdailytours.com/">Essaouira, Agafay and so much more with our experienced guides</a>. Web offer <a href="http://hdailytours.com/night-tour-marrakech-morocco.php">Night tours marrakech, Morocco</a>, <a href="http://hdailytours.com/day-tour-marrakech-morocco.php">Day tours marrakech, Morocco</a>, <a href="http://hdailytours.com/trips-marrakech-morocco.php">Trips marrakech, Morocco and Activities marrakech, Morocco</a>.</br>Pour la creation de <a href="https://www.itlabspro.com/application-web-marrakech-maroc">votre application web au maroc</a>, n’hezitez pas a contacter IT LABS PRO pour un DEVIS.</br><a href="https://www.itlabspro.com/creation-site-web-maroc"><img src="https://www.itlabspro.com/assets/images/mockup/home-mockup.jpg"/></a><br><br><a href="http://www.hajarfleurs.com/">bouquet de fleurs Marrakech </a> et <a href="http://www.hajarfleurs.com/">bouquet de fleurs Maroc</a> </br><a href="http://www.hajarfleurs.com/">meilleur fleuriste au Marrakech</a><a href="https://besthostingprice.com/worth-my-site/itlabspro.com">Get complete information about your website</a><a href="https://besthostingprice.com/whois/itlabspro.com">IT LABS PRO est une société de services informatiques spécialisé dans le domaine de création d'applications et site web professionnels a Marrakech Au Maroc</a><a href="https://www.bitrated.com/itlabspro">Création de site web au Maroc</a><a href="https://rabbitroom.com/members/itlabspro/profile/">Créer votre site web au Maroc</a><a href="https://itlabspro.website2.me/">click here</a><a href="https://itlabspro.blogozz.com/10109198/it-labs-pro">click here</a><a href="https://webyourself.eu/blogs/15538/IT-LABS-PRO">click here</a><a href="https://writeablog.net/itlabspro/pour-la">click here</a><a href="https://writeablog.net/itlabspro/pour-la-a">click here</a><a href="https://itlabsproref.wordpress.com/2021/12/03/it-labs-pro/">click here</a><a href="https://rentpayments.ideas.aha.io/ideas/RP-I-223">click here</a><a href="https://demo.sngine.com/blogs/21114/creation-site-web-maroc">click here</a>Welcome to Marrakech <a href="https://marrakecharttours.com/">click here</a> Art Tours, where you will find the ease<a href="https://marrakecharttours.com/">click here</a> of discovering some of Morocco's best hidden gems. We specialize in expert tours that explore the artistic and cultural heritage of Marrakech. We provide customized day trips and private desert tours filled with adventure, food tours, walk-through the colorful souks of the old city https://marrakecharttours.com/ <a href="s">click here</a> réceptif basé à Marrakech. La société a été fondée par Youssef et Mohamed, tous deux guides de montagne expérimentés. guides de montagne avec une grande passion pour le voyage et l'attention au détail.The kingdom of Morocco is a magical country made for travellers to visit and tour. It is a stunning and fantasy region full beautiful sceneries, dramatic landscapes and breath-taking cities such as the imperial cities of Marrakech, Fez, Rabat and Meknes as well as some other beautiful cities and locations namely Tangier, Merzouga desert, Ouarzazate and the bleu city of Chefchaouen https://attendancetours.com/<a href="https://attendancetours.com/">click here</a>Bab Night Tour We have designed the best experiences <a href="https://babnighttour.com/index.html">marrakech night tour</a> marrakech night tour will catch you by the history, people <a href="https://babnighttour.com/index.html">marrakech by night tour</a> marrakech by night tour cultur and it will keep you fully occupied with amazing places and secrets,<a href="https://babnighttour.com/index.html">morocco daily tours</a> live with us the experience.<a href="https://babnighttour.com/index.html">marrakech by night</a>marrakech by night.<a href="https://www.itlabspro.com/blog/creation-site-web-maroc">creation site web maroc</a>créer votre site web au Maroc<a href="https://www.itlabspro.com/blog/creation-site-web-maroc">création site web maroc</a>créer votre site web au Maroc<a href="https://www.itlabspro.com/blog/creation-site-web-maroc>creation site web marrakech </a>création site web marrakech<a href="https://www.itlabspro.com/blog/creation-site-web-maroc>création site web marrakech</a>

MICE Marrakech

MICE Marrakech https://www.attendance.ma/ Events Marrakech is a https://www.attendance.ma/ Moroccan DMC (Destination Management Company) https://www.attendance.ma/ & Travel Agency. Specialized in creation, design, development and https://www.attendance.ma/ organization of your meetings https://www.attendance.ma/  , conferences, conventions, incentive trips,https://www.attendance.ma/ seminars and congresses.https://chez-ali.ma/ fantasia restaurant marrakech La Fantasia Chez Ali, mêle dîner et https://chez-ali.ma/ spectacle folklorique https://chez-ali.ma/locale au travers de spécialités typiques, accompagnées de https://chez-ali.ma/ l’ambiance festive du monde  arabo-musulman.  Chez Ali, les codes de https://chez-ali.ma/ la cuisine marocaine sont au cœur de notre savoir-faire.GymPro est une application de gestion  http://www.gympro.ma/ SAAS qui permet à L'administrateur d'avoir une vue globale de son club sportif http://www.gympro.ma/ tout en ayant la possibilité de chercher http://www.gympro.ma/ le détail.ManagePro https://www.managepro.ma/ est une application de gestion https://www.managepro.ma/ SAAS qui permet à l'administrateur d'avoir une vue globale de son magasin tout en ayant la https://www.managepro.ma/ possibilité de chercher le détail. la https://www.managepro.ma/ gestion du stock, des ventes,relation client, trésorerie, génération des factures, tickets et devis.Welcome to Marrakech Art Tours, http://www.marrakecharttours.com/  where you will find the ease of discovering http://www.marrakecharttours.com/ some of Morocco's best hidden gems. We provide customized day trips http://www.marrakecharttours.com/ and private desert tours filled with http://www.marrakecharttours.com/ adventure, food tours, walk-through the colorful souks of the old city (medina) http://www.marrakecharttours.com/ ,while visiting Marrakech's iconic landmarks. http://www.marrakecharttours.com/ Seamless travel to desert camps and mountain hikes with expert multilingual guides bring you the best of Morocco.provide public numbers https://www.number4sms.com/ Numeros virtuels https://www.number4sms.com/ temporary numbers to avoid getting spammed https://www.number4sms.com/ Keep your https://www.number4sms.com/ personal number and identity private.receive as https://www.number4sms.com/  as you want from all services , number4sms is a https://www.number4sms.com/ telecom operator  with https://www.number4sms.com/ thousands of numbers so we can renew them every month.Use our temporary numbers and https://www.number4sms.com/ keep your life private  when you sell your car or rent your apartment. Atelier moka est une société https://www.ateliermoka.ma/ architecture et https://www.ateliermoka.ma/ decoration d’intérieur notre https://www.ateliermoka.ma/ architecte offre des services professionnels comme la https://www.ateliermoka.ma/ conception villa le https://www.ateliermoka.ma/ suivi de chantier la construction des bâtiments publics et privés (on est basé sur la https://www.ateliermoka.ma/ construction Marrakech construction Marrakech), votre https://www.ateliermoka.ma/ architecture d’intérieur architecture d’intérieur pour l’aménagement de vos espaces intérieurs qui doit être fonctionnels esthétiques et confortables en jouant avec les volumes , la lumière, le mobilier et les matériaux tout en tenant comptent de contraintes techniques et budgétaires ,cependant notre profession ne se limite pas à cet objectif outre l’aspect esthétique général des bâtiments garantir la fonctionnalité la sécurité et le bien-être voilà à quel point l’essence de l’architecture est profonde.  boutique de vente et d'achat https://www.vermelstore.com/ en ligne https://www.vermelstore.com/ au Congohttps://www.vermelstore.com/ des produits https://www.vermelstore.com/ parmi les plus grandes https://www.vermelstore.com/ marques aux meilleurs prixhttps://www.vermelstore.com/ d'une qualité exceptionnelle et contrôlée.https://www.itlabspro.com/blog/agence-web-maroc Agence web Marochttps://www.itlabspro.com/blog/creation-site-web-maroc Création de site web au Marochttps://www.itlabspro.com/blog/creation-site-web-maroc Creation de site web au Maroc Atlas Outdoor is a family owned incoming  https://www.atlas-outdoor.com/ DMC Morocco https://www.atlas-outdoor.com/ DMC Marrakech was founded by Youssef and Mohamed, both experienced Mountain guides with a great passion for travel agency marrakech,travel agency morocco and attention to Detail http://www.atlas-outdoor.com/ .Atlas Outdoor will happily customize a tour operator marrakech, http://www.atlas-outdoor.com/  tour operator morocco,to your abilities and desires.- adventure hiking marrakech, http://www.atlas-outdoor.com/ hiking morocco in the Atlas Mountains and Sahara,From experiencing pure http://www.atlas-outdoor.com/  luxury travel marrakech,luxury travel morocco,Our package holiday marrakech, http://www.atlas-outdoor.com/  package holiday morocco include walking adventure holidays,excursion marrakech, http://www.atlas-outdoor.com/  excursion morocco, walking marrakech ,walking morocco,trekking marrakech,https://www.atlas-outdoor.com/ holiday marrakechhttps://www.atlas-outdoor.com/ holiday morocco https://www.atlas-outdoor.com/ trekking morocco https://www.atlas-outdoor.com/ trekking marrakech https://www.atlas-outdoor.com/ walking morocco https://www.atlas-outdoor.com/ excursion moroccohttps://www.atlas-outdoor.com/ excursion marrakech https://www.atlas-outdoor.com/ package holiday marrakech https://www.atlas-outdoor.com/ package holiday morocco https://www.atlas-outdoor.com/ luxury travel morocco https://www.atlas-outdoor.com/ luxury travel marrakechhttps://www.atlas-outdoor.com/ hiking marrakech https://www.atlas-outdoor.com/ hiking morocco https://www.atlas-outdoor.com/ travel agency marrakech https://www.atlas-outdoor.com/ travel agency marrakech https://www.atlas-outdoor.com/ tour operator morocco https://www.atlas-outdoor.com/ tour operator marrakech Pour la  https://www.itlabspro.com/blog/etapes-creation-de-site-web-rentable-marr... création site web , rendez vous a la meilleure  https://www.itlabspro.com/agence-web-communication-maroc-marrakech  agence web a marrakech, maroc , cette derniere est l’ https://www.itlabspro.com/agence-web-communication-maroc-marrakech  agence de communication et SEO a marrakech, maroc  la plus experimentee.La https://www.itlabspro.com/creation-site-web-maroc Création site web maroc n’a jamais été  plus simple, creer un https://www.itlabspro.com/creation-site-web-maroc site web d’une grande qualité.Une https://www.itlabspro.com/creation-site-web-maroc Creation site web maroc rapide et facile avec des professionnels.IT LABS PRO est la meilleure société de services d'ingénierie informatique pour  https://www.itlabspro.com  Création site web, internet a casablanca, marrakech, maroc , en vous déplaçant à son siège à Marrakech - gueliz vous allez creer la  https://www.managepro.ma  Meilleure application de gestion casablanca, marrakech maroc  et bénéficier des meilleurs services de  https://www.itlabspro.com/blog/etapes-creation-de-site-web-rentable-marr... etapes création de site web rentable casablanca, marrakech maroc , applications de gestion web, site web, sites web, logiciel de gestionLa https://www.itlabspro.com/services Création site web maroc n’a jamais été  plus simple, creer un https://www.itlabspro.com/services creation site web marrakech d’une grande qualité.Pour les salles de sport, la  https://www.gympro.ma Meilleure application  de gestion de salle de sport marrakech, maroc  est l’application gympro.Si vous avez besoin de  https://www.itlabspro.com/referencement-naturel-payant-marrakech-maroc  le referencement naturel a marrakech, casablanca, rabat, tanger... au maroc  Adressez vous a IT LABS PRO, La meilleure  https://www.itlabspro.com/referencement-naturel-payant-marrakech-maroc  le Agence SEO a marrakech, casablanca, rabat, tanger... au maroc , cette derniere fait du  https://www.itlabspro.com/referencement-naturel-payant-marrakech-maroc  le referencement naturel, payant, et tout type d’optimisation SEO a marrakech, casablanca, rabat, tanger... au marocPour vos voyages PRO, L’ https://www.attendance.ma  Agence MICE a marrakech au maroc, best evenets in morocco  est la meilleur agence au maroc, The best  https://www.attendance.ma  DMC in Morocco, Marrakech, Marrakesh, casablanca  it’s  https://www.attendance.ma  Meetings, incentives, conferencing, exhibitions in Marrakesh, Morocco Si vous avez besoin d’imprimer des  https://elwatanya.com  livres, cartes visites… a Marrakech au Maroc, imprimerie carnets, flyers et cartes visites casablanca, marrakech marocNotre https://www.texmag-consulting.com/ bureau etude industriel maroc vous propose tous les services de https://www.texmag-consulting.com/”>consulting industriel marocNotre https://www.texmag-consulting.com/ cabinet consulting industrie vous propose tous les services de https://www.texmag-consulting.com/ cabinet conseil industrie marocNotre Blog est très riche, ci dessous les articles que nous redigon avec soin:- https://www.itlabspro.com/blog/etapes-creation-de-site-web-rentable-marr...  Les étapes de création d'un site web rentable- https://www.itlabspro.com/blog/logiciel-de-gestion-marrakech-maroc   La différence entre une application de gestion et un logiciel- https://www.itlabspro.com/blog/application-de-gestion-marrakech   Application de gestion a Marrakech, Casablanca, Rabat, Tanger… au Maroc- https://www.itlabspro.com/blog/la-difference-entre-un-site-web-et-une-ap...  La différence entre un site web et une application web- https://www.itlabspro.com/blog/les-etapes-de-la-prise-de-contact-prospec...  Les étapes de la prise de contact (prospection)- https://www.itlabspro.com/blog/les-fonctions-de-la-force-de-vente   Les fonctions de la force de vente- https://www.itlabspro.com/blog/10-signes-qui-montrent-que-vous-devez-ref...  10 signes qui montrent que vous devez refaire votre site we- https://www.itlabspro.com/blog/8-Raisons-pour-Lesquelles-votre-affaire-a...  8 Raisons pour Lesquelles votre Affaire a Besoin d'un Site WebPour vos affaires, le  https://mouatamidlawfirm.com/expertise.php  Meilleur avocat Marrakech, Maroc. ,  https://mouatamidlawfirm.com/   Maitre Mouatamid Ahmed  vous règle tous vos problèmes judiciaires pour vos affaires professionelles.Pour votre marriage, HAJAR FLEURS sont les meilleurs dans le domaine de la bouquet de fleurs Marrakechbouquet de fleurs Maroc meilleur fleuriste au Maroc meilleur fleuriste au Marrakech https://www.hajarfleurs.com/  Livraison de fleurs, meilleur fleuriste au Maroc, a Marrakech, Casablanca, Rabat, Tanger...Le blog de  https://www.taekwondo.ma/  taekwondo au maroc, marrakech.Le  https://www.saidboukhlet.com  meilleur ecrivain a  marrakech, marocThe  https://nodesandedges.me  best writer in morocco, IT articles, big data...  for your readings, read the blog of the winner of Maroc Web Awards  https://nodesandedges.me/about.php  Dr Lamia BENHIBA .Pour le transport de vos biens ou marchandises, faites appel au  https://fastcosolutions.com/  Leader de la transportation de marchandise au Maroc , Fast Commodity Solutions.The  https://hdailytours.com Best tours by night and day in marrakech morocco . Visit   https://hdailytours.com/ Essaouira, Agafay and so much more with our experienced guides . Web offer https://hdailytours.com/night-tour-marrakech-morocco.php Night tours marrakech, Morocco , https://hdailytours.com/day-tour-marrakech-morocco.php Day tours marrakech, Morocco , https://hdailytours.com/trips-marrakech-morocco.php Trips marrakech, Morocco and Activities marrakech, Morocco .Pour la creation de  https://www.itlabspro.com/application-web-marrakech-maroc  votre application web au maroc , n’hezitez pas a contacter IT LABS PRO pour un DEVIS.https://www.itlabspro.com/creation-site-web-maroc  https://www.itlabspro.com/assets/images/mockup/home-mockup.jpg    https://itlabsproref.wordpress.com/2021/12/03/it-labs-pro/https://rentpayments.ideas.aha.io/ideas/RP-I-223https://demo.sngine.com/blogs/21114/creation-site-web-marochttps://itlabspro.website2.me/https://itlabspro.blogozz.com/10109198/it-labs-prohttps://webyourself.eu/blogs/15538/IT-LABS-PROhttps://writeablog.net/itlabspro/pour-lahttps://writeablog.net/itlabspro/pour-la-ahttps://rabbitroom.com/members/itlabspro/profile/https://besthostingprice.com/worth-my-site/itlabspro.comhttps://besthostingprice.com/whois/itlabspro.comhttps://www.bitrated.com/itlabsproWelcome to Marrakech https://marrakecharttours.com/ Art Tours, where you will find the ease https://marrakecharttours.com/ of discovering some of Morocco's best hidden gems. We specialize in expert tours that explore the artistic and cultural heritage of Marrakech. We provide customized day trips and private desert tours filled with adventure, food tours, walk-through the colorful souks of the old city https://marrakecharttours.com/ https://babnighttour.com/index.html marrakech night tour will catch you by the history, people https://babnighttour.com/index.html marrakech by night tour cultur and it will keep you fully occupied with amazing places and secrets, live with us the experience. https://babnighttour.com/index.html morocco daily tours https://babnighttour.com/index.html marrakech by night https://www.itlabspro.com/blog/creation-site-web-maroc creation site web maroc

Can Someone Write Articles on AC Repair in Dubai

Great post man you just got it, I’m big fan of indian serials & other indian tv shows there are many fake websites that are miss leading but you gave me a perfect place to watch these shows thanks

Massage in Chennai

At HugmeSPA we have a fully equipped body-massage service room with the latest equipment and state modern interior decoration. The massage rooms are completely sealed to guarantee your privacy. We also have large and beautiful shower rooms with steam.

 

Erotic Massage Near To Me

Post new comment

The content of this field is kept private and will not be shown publicly.
  • Web page addresses and e-mail addresses turn into links automatically.
  • Allowed HTML tags: <a> <em> <strong> <cite> <code> <ul> <ol> <li> <dl> <dt> <dd> <i> <blockquote> <p> <address> <pre> <h1> <h2> <h3> <h4> <h5> <h6> <br> <b>

More information about formatting options

CAPTCHA
This question is for testing whether you are a human visitor and to prevent automated spam submissions.

Drug War Issues

Criminal JusticeAsset Forfeiture, Collateral Sanctions (College Aid, Drug Taxes, Housing, Welfare), Court Rulings, Drug Courts, Due Process, Felony Disenfranchisement, Incarceration, Policing (2011 Drug War Killings, 2012 Drug War Killings, 2013 Drug War Killings, 2014 Drug War Killings, 2015 Drug War Killings, 2016 Drug War Killings, 2017 Drug War Killings, Arrests, Eradication, Informants, Interdiction, Lowest Priority Policies, Police Corruption, Police Raids, Profiling, Search and Seizure, SWAT/Paramilitarization, Task Forces, Undercover Work), Probation or Parole, Prosecution, Reentry/Rehabilitation, Sentencing (Alternatives to Incarceration, Clemency and Pardon, Crack/Powder Cocaine Disparity, Death Penalty, Decriminalization, Defelonization, Drug Free Zones, Mandatory Minimums, Rockefeller Drug Laws, Sentencing Guidelines)CultureArt, Celebrities, Counter-Culture, Music, Poetry/Literature, Television, TheaterDrug UseParaphernalia, Vaping, ViolenceIntersecting IssuesCollateral Sanctions (College Aid, Drug Taxes, Housing, Welfare), Violence, Border, Budgets/Taxes/Economics, Business, Civil Rights, Driving, Economics, Education (College Aid), Employment, Environment, Families, Free Speech, Gun Policy, Human Rights, Immigration, Militarization, Money Laundering, Pregnancy, Privacy (Search and Seizure, Drug Testing), Race, Religion, Science, Sports, Women's IssuesMarijuana PolicyGateway Theory, Hemp, Marijuana -- Personal Use, Marijuana Industry, Medical MarijuanaMedicineMedical Marijuana, Science of Drugs, Under-treatment of PainPublic HealthAddiction, Addiction Treatment (Science of Drugs), Drug Education, Drug Prevention, Drug-Related AIDS/HIV or Hepatitis C, Harm Reduction (Methadone & Other Opiate Maintenance, Needle Exchange, Overdose Prevention, Pill Testing, Safer Injection Sites)Source and Transit CountriesAndean Drug War, Coca, Hashish, Mexican Drug War, Opium ProductionSpecific DrugsAlcohol, Ayahuasca, Cocaine (Crack Cocaine), Ecstasy, Heroin, Ibogaine, ketamine, Khat, Kratom, Marijuana (Gateway Theory, Marijuana -- Personal Use, Medical Marijuana, Hashish), Methamphetamine, New Synthetic Drugs (Synthetic Cannabinoids, Synthetic Stimulants), Nicotine, Prescription Opiates (Fentanyl, Oxycontin), Psilocybin / Magic Mushrooms, Psychedelics (LSD, Mescaline, Peyote, Salvia Divinorum)YouthGrade School, Post-Secondary School, Raves, Secondary School