A tax is imposed on marihuana and controlled substances as defined in Section 40-17A-1 at the following rates: (1) On each gram of marihuana, 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 50 dosage units of a controlled substance that is not sold by weight, or portion thereof, $2,000.
‹ Prev All Alabama sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.