Georgia Statutes
§ 48-15-6 — Tax rates
Georgia·Title 48
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.
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Nearby Sections
15
§ 48-1-1
Short title§ 48-1-2
Definitions§ 48-1-8
Computer software§ 48-1-9
Taxpayer Bill of Rights§ 48-10-1
through 48-10-16 - Redesignated§ 48-11-1
Definitions