R.I. Gen. Laws § 44-49-9 — Tax rate

A tax is imposed on controlled substances as defined in § 44-49-2 at the following rates:
(1) On each gram of controlled substance, or portion of a gram, two hundred dollars ($200);
or
(2) On each ten (10) dosage units of a controlled substance that is not sold by weight,
or portion of the dosage units, four hundred dollars ($400).