Alabama § 40-17A-8 Rates

Alabama Statutes

§ 40-17A-8 — Rates

Alabama·Title 40 Revenue and Taxation·Ch. 17A Drugs and Controlled Substances Excise Tax

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.

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

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