Kentucky Revised Statutes — Title XI (Revenue and Taxation)
Definitions for KRS 138.870 to 138.889
As used in KRS 138.870 to 138.889, unless the context requires otherwise:
(1) "Controlled substance" means any controlled substance, whether real or counterfeit,
as defined in KRS 218A.010 or any regulation promulgated thereunder, except that
it shall not include marijuana or medicinal cannabis;
(2) "Dosage unit" means a tablet, capsule, vial, or ampule of a controlled substance or,
in cases of mass volume or diluted quantities, the proper dose or quantity of a
controlled substance to be taken all at one (1) time or in fractional amounts within a
given period, as defined and adopted by the United States Pharmacopeia;
(3) "Marijuana":
(a) Means marijuana, whether real or counterfeit, as defined in KRS 218A.010;
and
(b) Does not include medicinal cannabis as defined in KRS 218B.010;
(4) "Offender" means a person who engages in this state in a taxable activity as defined
in subsection (6) of this section;
(5) "Possessing" includes either actual possession or constructive possession, or a
combination of both actu al and constructive possession. Mere possession or
ownership of real estate or an interest therein does not establish constructive
possession; and
(6) "Taxable activity" means producing, cultivating, manufacturing, importing,
transporting, distributing, acquiring, purchasing, storing, selling, using, or otherwise
possessing, in violation of KRS Chapter 218A, more than five (5) marijuana plants
with foliation, 42.5 grams of marijuana which has been detached from the plant on
which it grew, seven (7) grams of any controlled substance, or fifty (50) or more
dosage units of any controlled substance which is not sold by weight. The weight or
dosage units in this subsection shall include the weight of marijuana or the weight
or dosage units of the controlled subst ance, whether pure, impure, or diluted. A
quantity of a controlled substance is diluted if it consists of a detectable quantity of
a pure controlled substance and any excipients or fillers.
Source: official text