South Carolina Statutes
§ 12-21-5090 — Tax imposed; rate.
South Carolina § 12-21-5090
This text of South Carolina § 12-21-5090 (Tax imposed; rate.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.C. Code Ann. § 12-21-5090 (2026).
Text
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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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.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-21-5090, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/21/12-21-5090.