§ 44-49-9. Tax rate.
A tax is imposed on controlled substances as defined in § 44-49-2 at the following rates:
(1) On each gram of controlled substance, or portion of a gram, two hundred dollars ($200); or
(2) 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; P.L. 2022, ch. 31, § 3, effective May 25, 2022; P.L. 2022,
ch. 32, § 3, effective May 25, 2022.