Minn. Stat. § 297D.08

Current through 2023, c. 98

Section 297D.08 - TAX RATE

A tax is imposed on illegal cannabis and controlled substances as defined in section 297D.01 at the following rates:

(1) on each gram of illegal cannabis, or each portion of a gram, $3.50; and

(2) on each gram of controlled substance, or portion of a gram, $200; or

(3) on each ten dosage units of a controlled substance that is not sold by weight, or portion thereof, $400.

Minn. Stat. § 297D.08

1986 c 470 s 11; 1988 c 719 art 19 s 15

Amended by 2023 Minn. Laws, ch. 63,s 2-23, eff. 6/30/2023.