2011 Utah Code
Title 59 Revenue and Taxation
Chapter 19 Illegal Drug Stamp Tax Act
Section 103 Tax imposed on marihuana and controlled substances.

59-19-103. Tax imposed on marihuana and controlled substances.
(1) A tax is imposed on marihuana and controlled substances as defined under this chapter at the following rates:
(a) on each gram of marihuana, or each portion of a gram, $3.50;
(b) on each gram of controlled substance, or each portion of a gram, $200; and
(c) on each 50 dosage units of a controlled substance that is not sold by weight, or portion thereof, $2,000.
(2) For the purpose of calculating the tax under this chapter, a quantity of marihuana or other controlled substance is 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.