South Carolina Statutes
§ 12-21-5090 — Tax imposed; rate.
A tax is imposed on marijuana and controlled substances as defined in Section 12-21-5020 at the following rate:
(1)on each gram of marijuana, or portion of a gram, three dollars fifty cents;
(2)on each gram of controlled substance, or portion of a gram, two hundred dollars;
(3)on each fifty dosage units of a controlled substance that is not sold by weight, or portion of fifty dosage units, two thousand dollars.
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South Carolina § 12-21-5090 (Tax imposed; rate.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
HISTORY: 1993 Act No. 164, Part II, SECTION 70A.
Nearby Sections
15
§ 12-21-1010
Definitions.§ 12-21-1035
Tax on beer brewed at a brewpub.§ 12-21-1060
Discount on tax paid when due.§ 12-21-1085
Taxes provided for in Article 7 in lieu of all other taxes on beer and wine; exceptions.§ 12-21-1090
Rules and regulations; confiscation and sale.§ 12-21-110
Refunds when goods have been damaged.§ 12-21-1110
Payment of expenses.§ 12-21-1120
Disposition of taxes and license fees.