Alabama Statutes

§ 40-17A-7 — Method of Calculating Tax

Alabama·Title 40 Revenue and Taxation·Ch. 17A Drugs and Controlled Substances Excise Tax
For the purpose of calculating the tax under Section 40-17A-8, an amount of marihuana or other controlled substance is measured by the weight of the substance or by number of dosage units in the dealer’s possession.

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Legislative History

(Acts 1988, 1st Ex. Sess., No. 88-785, p. 218, §7.)

Nearby Sections

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