La. Revenue and Taxation § 47:2601

Current with changes from the 2024 First and Second Extraordinary Sessions

Section 47:2601 - Imposition of tax

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.

La. Revenue and Taxation § 47:2601

Acts 1990, No. 90, §1, eff. Jan. 1, 1991.

Acts 1990, No. 90, §1, eff. 1/1/1991.