---
title: O.C.G.A. § 48-15-5. Calculation of tax.
collection: code
id: 48-15-5
cite_as: O.C.G.A. § 48-15-5 (2025)
canonical_url: https://georgiacommons.org/code/48-15-5
md_url: https://georgiacommons.org/code/48-15-5.md
text_url: https://georgiacommons.org/code/48-15-5/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch9-18-(v37a)-2024-pdf.pdf?sfvrsn=66c26a66_0#page=292
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/48-15.md
previous: https://georgiacommons.org/code/48-15-4.md
next: https://georgiacommons.org/code/48-15-6.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / EXCISE TAX ON MARIJUANA AND CONTROLLED SUBSTANCES
---

# O.C.G.A. § 48-15-5. Calculation of tax.

For the purpose of calculating the tax under Code Section 48-15-6, a quantity of marijuana or other controlled substance in the person’s possession shall be measured by the weight of the substance whether pure or impure or dilute, or by dosage units when the substance is not sold by weight. A quantity of a controlled substance is dilute if it consists of a detectable quantity of pure controlled substance and any excipients or fillers.

## History

Code 1981, § 48-15-5, enacted by Ga. L. 1990, p. 1231, § 1.