Amount of tax; determination by gram weight; substance in

# (1)

the weight of the controlled substance; or

# (2)

the pill, capsule, hit, rock, or dosage when a controlled substance is delivered, possessed, or manufactured in that form.

(b) The amount of controlled substance excise tax is as follows:

(1) On each gram of a schedule I, II, or III controlled substance, except marijuana, forty dollars ($40) for each gram and a proportionate amount for each fraction of a gram.

(2) On each gram of marijuana, three dollars and fifty cents ($3.50) for each gram and a proportionate amount for each fraction of a gram.

# (3)

On each pill, capsule, hit, rock, or dosage of a schedule I, II, or III controlled substance, forty dollars ($40).

# (4)

On each gram of a schedule IV controlled substance, twenty dollars ($20) for each gram and a proportionate amount for each fraction of a gram.

# (5)

On each pill, capsule, hit, rock, or dosage of a schedule IV controlled substance, twenty dollars ($20).

# (6)

On each gram of a schedule V controlled substance, ten dollars ($10) for each gram and a proportionate amount for each fraction of a gram.

# (7)

On each pill, capsule, hit, rock, or dosage of a schedule V controlled substance, ten dollars ($10).

(c) A gram of a controlled substance is measured by the weight of the substance in possession whether pure, impure, or diluted. A quantity of a controlled substance is diluted if the substance consists of a detectable quantity of pure controlled substance and any excipient, fillers, or waste.
As added by P.L.50-1992, SEC.

# 1.

Amended by P.L.65-1996, SEC.

# 2.