CHAPTER 3.  MISCELLANEOUS TAXES

PART I.  MARIJUANA AND CONTROLLED DANGEROUS

SUBSTANCES TAX

§2601.  Imposition of tax

There is hereby levied a tax upon dealers of marijuana and controlled dangerous substances, as defined herein, within the state of Louisiana, according to the classification and rates hereinafter set forth:

(1)  Marijuana.  Upon each gram of marijuana, or each portion of a gram, a tax of three dollars and fifty cents.  

(2)  Controlled dangerous substances.  (a) Upon each gram of controlled dangerous substance, or portion of a gram, a tax of two hundred dollars.  

(b)  Upon each ten dosage units of a controlled dangerous substance that is not sold by weight, or portion thereof, a tax of four hundred dollars.

Acts 1990, No. 90, §1, eff. Jan. 1, 1991.