2003 Minnesota Statutes

     297D.08 Tax rate. 

    A tax is imposed on marijuana and controlled substances as 
 defined in section 297D.01 at the following rates:  

    (1) on each gram of marijuana, or each portion of a gram, 
 $3.50; and 

    (2) on each gram of controlled substance, or portion of a 
 gram, $200; or 

    (3) on each ten dosage units of a controlled substance that 
 is not sold by weight, or portion thereof, $400. 

    HIST: 1986 c 470 s 11; 1988 c 719 art 19 s 15