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2018 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 17A - DRUGS AND CONTROLLED SUBSTANCES EXCISE TAX.
Section 40-17A-7 - Method of calculating tax.
Universal Citation: AL Code § 40-17A-7 (2018)
Section 40-17A-7Method of calculating tax.
For the purpose of calculating the tax under Section 40-17A-8, an amount of marihuana or other controlled substance is measured by the weight of the substance or by number of dosage units in the dealer's possession.
(Acts 1988, 1st Ex. Sess., No. 88-785, p. 218, §7.)
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