§40-17A-8. Rates.

Latest version.

A tax is imposed on marihuana and controlled substances as defined in Section 40-17A-1 at the following rates:

(1) On each gram of marihuana, or each portion of a gram, $3.50; and

(2) On each gram of controlled substance, or portion of a gram, $200; or

(3) On each 50 dosage units of a controlled substance that is not sold by weight, or portion thereof, $2,000.

(Acts 1988, 1st Ex. Sess., No. 88-785, p. 218, §8.)

                    
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