Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:2601
Imposition of tax
Official textlegis.la.gov
There is hereby levied a tax upon dealers of marijuana and controlled dangerous substances, as defined herein, within the state of Louisiana, according to the classification and rates hereinafter set forth:
# (1)
Marijuana. Upon each gram of marijuana, or each portion of a gram, a tax of three dollars and fifty cents.
# (2)
Controlled dangerous substances.
# (a)
Upon each gram of controlled dangerous substance, or portion of a gram, a tax of two hundred dollars.
# (b)
Upon each ten dosage units of a controlled dangerous substance that is not sold by weight, or portion thereof, a tax of four hundred dollars.
Source: view the official text
In this chapter (10 sections)
- 47:2601 · Imposition of tax
- 47:2602 · Definitions
- 47:2603 · Use of stamps required
- 47:2604 · Authority to issue rules and regulations
- 47:2605 · Confidential nature of information
- 47:2606 · Investigatory powers
- 47:2607 · Penalties
- 47:2608 · Seizure and forfeiture of property
- 47:2609 · Distribution of proceeds; formula
- 47:2610 · Exceptions