Georgia Statutes

§ 48-15-6 — Tax rates

Georgia § 48-15-6

This text of Georgia § 48-15-6 (Tax rates) is published on Counsel Stack Legal Research, covering Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
O.C.G.A. § 48-15-6 (2026).

Text

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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Bluebook (online)
Georgia § 48-15-6, Counsel Stack Legal Research, https://law.counselstack.com/statute/ga/48-15-6.