Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 15. EXCISE TAX ON MARIJUANA AND CONTROLLED SUBSTANCES

48-15-6. Tax rates.

Active

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

A tax is imposed on marijuana and controlled substances as defined in Code Section 48-15-2 at the following rates:
(1)
On each gram of marijuana, or each portion of a gram, $3.50;#
(2)
On each gram of controlled substance, or portion of a gram, $200.00; and#
(3)
On each ten dosage units of a controlled substance that is not sold by weight, or portion thereof, $400.00.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

Code 1981, § 48-15-6, enacted by Ga. L. 1990, p. 1231, § 1.

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Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t48-ch9-18-(v37a)-2024-pdf.pdf, Volume V37A, 2024 edition, page 293; merge action: carried; file SHA-256 7933c78e4182.