A tax is imposed on illegal cannabis and controlled substances as defined in section 297D.01 at the following rates:
(1) on each gram of illegal cannabis, 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.
Official Publication of the State of Minnesota
Revisor of Statutes