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Chapter 297D
Section 297D.08
Topics
Recent History
- 2023 297D.08 Amended 2023 c 63 art 2 s 23
This is an historical version of this statute chapter. Also view the most recent published version.
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.
History: 1986 c 470 s 11; 1988 c 719 art 19 s 15
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.
History: 1986 c 470 s 11; 1988 c 719 art 19 s 15
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