SYRACUSE, N.Y. -- The state Health Department issued a report today recommending New York legalize the sale of recreational marijuana.

"The positive effects of a regulated marijuana market in New York state outweigh the potential negative impacts," says the report which was submitted to Gov. Andrew Cuomo.

New York legalized medical marijuana two years ago.

New York is bordered by states -- Massachusetts, Vermont and New Jersey -- that have legalized recreational marijuana or are considering doing so. The state also shares a border with Canada which will legalize marijuana for pleasure in October.

The report says if New York does not legalize the drug, residents may start crossing state lines to buy marijuana, which could lead to an increase in marijuana possession arrests in border counties and a big loss of potential tax revenue.

The report estimates legalizing recreational pot could produce up to $340.6 million in tax revenue in the first year.

But the report says legalizing marijuana could come with tradeoffs.

"It is imperative that a regulated marijuana program contain all necessary safeguards and measures to limit access for individuals under 21, minimize impaired driving, provide education and tailored messaging to different populations and connect people to treatment if needed," the report says.

Here are some of the reports other findings:

Legalizing marijuana may reduce opioid overdose deaths.

Most evidence suggests legalizing pot has no or minimal impact on use by youth.

Estimates show anywhere from 8.9 percent to 30 percent of people who use marijuana develop a dependence on the drug.

Criminalization of marijuana has not curbed marijuana use and has resulted in higher rates of arrests of black people for possession.

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