Section 48-15-6. Tax rates

Latest version.

   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.

Code 1981, § 48-15-6, enacted by Ga. L. 1990, p. 1231, § 1.

                    
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