TITLE 48 REVENUE AND TAXATION

Section 15. Excise Tax on Marijuana and Controlled Substances, 48-15-1 through 48-15-11.

ARTICLE 7 TAXATION OF CONSUMER FIREWORKS

48-15-6. Tax rates.

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.

(Code 1981, §48-15-6, enacted by Ga. L. 1990, p. 1231, § 1.)