§ 105-113.107. Excise tax on unauthorized substances.
§105‑113.107. Excise tax on unauthorized substances.
(a) ControlledSubstances. An excise tax is levied on controlled substances possessed,either actually or constructively, by dealers at the following rates:
(1) At the rate of fortycents (40¢) for each gram, or fraction thereof, of harvested marijuana stemsand stalks that have been separated from and are not mixed with any other partsof the marijuana plant.
(1a) At the rate of threedollars and fifty cents ($3.50) for each gram, or fraction thereof, ofmarijuana, other than separated stems and stalks taxed under subdivision (1) ofthis section.
(1b) At the rate of fiftydollars ($50.00) for each gram, or fraction thereof, of cocaine.
(2) At the rate of twohundred dollars ($200.00) for each gram, or fraction thereof, of any othercontrolled substance that is sold by weight.
(2a) At the rate of fiftydollars ($50.00) for each 10 dosage units, or fraction thereof, of any low‑street‑valuedrug that is not sold by weight.
(3) At the rate of twohundred dollars ($200.00) for each 10 dosage units, or fraction thereof, of anyother controlled substance that is not sold by weight.
(a1) Weight. A quantityof marijuana or other controlled substance is measured by the weight of thesubstance whether pure or impure or dilute, or by dosage units when thesubstance is not sold by weight, in the dealer's possession. A quantity of acontrolled substance is dilute if it consists of a detectable quantity of purecontrolled substance and any excipients or fillers.
(b) Illicit SpirituousLiquor. An excise tax is levied on illicit spirituous liquor possessed by adealer at the following rates:
(1) At the rate ofthirty‑one dollars and seventy cents ($31.70) for each gallon, orfraction thereof, of illicit spirituous liquor sold by the drink.
(2) At the rate oftwelve dollars and eighty cents ($12.80) for each gallon, or fraction thereof,of illicit spirituous liquor not sold by the drink.
(c) Mash. An excisetax is levied on mash possessed by a dealer at the rate of one dollar andtwenty‑eight cents ($1.28) for each gallon or fraction thereof.
(d) Illicit MixedBeverages. A tax is levied on illicit mixed beverages sold by a dealer at therate of twenty dollars ($20.00) on each four liters and a proportional sum onlesser quantities. (1989, c. 772, s. 1; 1995, c. 340, s. 1; 1997‑292,s. 1; 1998‑218, s. 1.)