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2018 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 17A - DRUGS AND CONTROLLED SUBSTANCES EXCISE TAX.
Section 40-17A-8 - Rates.
Universal Citation: AL Code § 40-17A-8 (2018)
Section 40-17A-8Rates.
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.)
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