O.C.G.A.
O.C.G.A. § 48-15-6 (2019)
Tax rates
✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)
Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.
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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.
History
Code 1981, § 48-15-6, enacted by Ga. L. 1990, p. 1231, § 1.
Notes of Decisions
Cited in 1
case, 1994–1994 · leading case: Dep't of Revenue of Mont. v. Kurth Ranch, 511 U.S. 767 (1994).
Dep't of Revenue of Mont. v. Kurth Ranch, 511 U.S. 767 (1994). “§ 12-651 (b)(l) (1993); Ga. Code Ann. §48-15-6 (1) (Supp. 1993); Idaho Code § 63-4203 (2)(a) (Supp.”
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