§ 40-17A-8 — Rates

Alabama § 40-17A-8

• Jurisdiction: Alabama
• Title 40: Revenue and Taxation
• Ch. 17A: Drugs and Controlled Substances Excise Tax

Text

A tax is imposed on marihuana and controlled substances as defined in Section 40-17A-1 at the following rates:
(1) On each gram of marihuana, or each portion of a gram, $3.50; and
(2) On each gram of controlled substance, or portion of a gram, $200; or
(3) On each 50 dosage units of a controlled substance that is not sold by weight, or portion thereof, $2,000.

Legislative History

(Acts 1988, 1st Ex. Sess., No. 88-785, p. 218, §8.)