2010 Georgia Code
O.C.G.A. 48-15-6 (2010)
TITLE 48 - REVENUE AND TAXATION
CHAPTER 15 - EXCISE TAX ON MARIJUANA AND CONTROLLED SUBSTANCES
§ 48-15-6 - Tax rates
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.
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