Levy of tax - Calculation

Official textoscn.netlast amended Jul 01, 1990

There shall be levied, assessed, collected, and paid in respect to controlled dangerous substances, a tax in the following amounts:

# 1.

On each gram of marihuana, or each portion of a gram, Three
Dollars and fifty cents ($3.50); and

# 2.

On each gram or portion of a gram of a controlled dangerous substance, other than marihuana, Two Hundred Dollars ($200.00); or

# 3.

On each fifty (50) dosage units or portion thereof, of a controlled dangerous substance, that is not sold by weight, other than marihuana, One Thousand Dollars ($1,000.00).
For the purpose of calculating the tax pursuant to this section, a quantity of marihuana or other controlled dangerous substance is measured by the weight of the substance whether pure, impure or dilute, or by dosage units when the substance is not sold by weight, in the possession of the dealer. A quantity of a controlled dangerous substance is dilute if it consists of a detectable quantity of pure controlled dangerous substance and any excipients or fillers.

Amendment history

Added by Laws 1990, c. 25, § 2, operative July 1, 1990.

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