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2016 Georgia Code
Title 48 - Revenue and Taxation
Chapter 15 - Excise Tax on Marijuana and Controlled Substances
§ 48-15-6. Tax rates

GA Code § 48-15-6 (2016) What's This?

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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