§ 44-49-9 - Tax rate.
SECTION 44-49-9
§ 44-49-9 Tax rate. – A tax is imposed on marijuana and controlled substances as defined in §44-49-2 at the following rates:
(1) On each gram of marijuana, or each portion of a gram,three dollars and fifty cents ($3.50); and
(2) On each gram of controlled substance, or portion of agram, two hundred dollars ($200); or
(3) On each ten (10) dosage units of a controlled substancethat is not sold by weight, or portion of the dosage units, four hundreddollars ($400).