2011 Louisiana Laws
Revised Statutes
TITLE 47 — Revenue and taxation
RS 47:2601 — Miscellaneous taxes
CHAPTER 3. MISCELLANEOUS TAXES
PART I. MARIJUANA AND CONTROLLED DANGEROUS
SUBSTANCES TAX
§2601. Imposition of tax
There is hereby levied a tax upon dealers of marijuana and controlled dangerous substances, as defined herein, within the state of Louisiana, according to the classification and rates hereinafter set forth:
(1) Marijuana. Upon each gram of marijuana, or each portion of a gram, a tax of three dollars and fifty cents.
(2) Controlled dangerous substances. (a) Upon each gram of controlled dangerous substance, or portion of a gram, a tax of two hundred dollars.
(b) Upon each ten dosage units of a controlled dangerous substance that is not sold by weight, or portion thereof, a tax of four hundred dollars.
Acts 1990, No. 90, §1, eff. Jan. 1, 1991.
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