S.C. Code § 12-21-5090

Current through 2024 Act No. 225.

Section 12-21-5090 - Tax imposed; rate

A tax is imposed on marijuana and controlled substances as defined in Section 12-21-5020 at the following rate:

(1) on each gram of marijuana, or portion of a gram, three dollars fifty cents;

(2) on each gram of controlled substance, or portion of a gram, two hundred dollars;

(3) on each fifty dosage units of a controlled substance that is not sold by weight, or portion of fifty dosage units, two thousand dollars.

S.C. Code § 12-21-5090

1993 Act No. 164, Part II, Section 70A.