Minnesota Legislature
Office of the Revisor of Statutes
2007 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
297D.07 MEASUREMENT.
For the purpose of calculating the tax under section 297D.08, a quantity of marijuana or
other controlled substance is measured by the weight of the substance whether pure or impure
or dilute, or by dosage units when the substance is not sold by weight, in the tax obligor's
possession. A quantity of a controlled substance is dilute if it consists of a detectable quantity of
pure controlled substance and any excipients or fillers.
History: 1986 c 470 s 10; 1987 c 268 art 17 s 36; 1987 c 330 s 3; 1987 c 384 art 3 s 48;
1991 c 291 art 9 s 35
For the purpose of calculating the tax under section 297D.08, a quantity of marijuana or
other controlled substance is measured by the weight of the substance whether pure or impure
or dilute, or by dosage units when the substance is not sold by weight, in the tax obligor's
possession. A quantity of a controlled substance is dilute if it consists of a detectable quantity of
pure controlled substance and any excipients or fillers.
History: 1986 c 470 s 10; 1987 c 268 art 17 s 36; 1987 c 330 s 3; 1987 c 384 art 3 s 48;
1991 c 291 art 9 s 35
Official Publication of the State of Minnesota
Revisor of Statutes