A tax is imposed on marijuana and controlled substances as defined in Code Section 48-15-2 at the following rates:
(1) On each gram of marijuana, or each portion of a gram, $3.50;
(2) On each gram of controlled substance, or portion of a gram, $200.00; and
(3) On each ten dosage units of a controlled substance that is not sold by weight, or portion thereof, $400.00.
Section: Previous 48-15-1 48-15-2 48-15-3 48-15-4 48-15-5 48-15-6 48-15-7 48-15-8 48-15-9 48-15-10 48-15-11 NextLast modified: October 14, 2016