Code of Alabama
Ala. Code § 40-17A-8 (2026)
Rates.
✓ official Alabama Legislature (ALISON) text, current July 2026
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.)
Notes of Decisions
Cited in 4
cases, 1992–1995 · leading case: Zissi v. State Tax Com'n of Utah, 842 P.2d 848 (Utah 1992).
Zissi v. State Tax Com'n of Utah, 842 P.2d 848 (Utah 1992). “See Ala.Code §§ 40-17A-8, -9(a) (Supp.1991); Idaho Code §§ 63-4203 , -4207(1) (Supp.”
S.H.J. v. State Dep't of Revenue, 682 So. 2d 1354 (Ala. Civ. App. 1995). “Code 1975, provides that “[n]o dealer may possess, distribute, sell, transport, import, transfer, or otherwise use any marijuana or controlled substance upon which a tax is imposed by Section 40-17A-8 unless the tax has been paid on the marijuana or other controlled substance as…”
Smith v. State Dep't of Revenue, 614 So. 2d 1059 (Ala. Civ. App. 1992). “” Section 40-17A-4 provides that “[n]o dealer may possess, distribute, sell, transport, import, transfer, or otherwise use any marihuana or controlled substance upon which a tax is imposed by section 40-17A-8 unless the tax has been paid on the marihuana or other controlled…”
State v. Ross, 615 So. 2d 1284 (Ala. Crim. App. 1993). “” Additionally, § 40-17A-9, Code of Alabama 1975, provides the following penalties for noncompliance with the excise tax act: “(a) Any dealer violating this chapter is subject to a penalty of 100 percent of the tax in addition to the tax imposed by section 40-17A-8. In addition…”
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