Code · Louisiana · Title 47 — Revenue and Taxation

RS 47:2601

128 words·~1 min read·/la/title-47/47-590

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RS 47:2601

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.