A tax is imposed on marijuana and controlled substances as defined in § 44-49-2 at the following rates:
(1) On each gram of marijuana, or each portion of a gram, three dollars and fifty cents ($3.50); and
(2) On each gram of controlled substance, or portion of a gram, two hundred dollars ($200); or
(3) 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).
History of Section.
P.L. 1989, ch. 392, § 1.