2024 Minnesota Statutes
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Chapter 297D
Section 297D.08
Recent History
- 2025 297D.08 Repealed 2025 c 13 art 8 s 22
- 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 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