2009 Massachusetts Code
PART I ADMINISTRATION OF THE GOVERNMENT
TITLE IX TAXATION
CHAPTER 64K CONTROLLED SUBSTANCES TAX
Section 7 Measurement of controlled substances for calculation of taxes
Section 7. For the purposes of calculating the tax due under section eight, a quantity of marihuana or controlled substances shall be measured by the weight of the substance whether pure or impure or dilute, or by dosage units when the substance is not sold by weight, in the dealer’s possession. A quantity of a controlled substance is dilute if it consists of a detectable quantity of pure controlled substance and any excipients or fillers.
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