Usufruct
R.S. 47:2601

Imposition of tax ACTIVE

There is hereby levied a tax upon dealers of marijuana and controlled dangerous substances, as defined herein, within the state of Louisiana, according to the classification and rates hereinafter set forth:

(1) Marijuana. Upon each gram of marijuana, or each portion of a gram, a tax of three dollars and fifty cents.

(2) Controlled dangerous substances. (a) Upon each gram of controlled dangerous substance, or portion of a gram, a tax of two hundred dollars.

(b) Upon each ten dosage units of a controlled dangerous substance that is not sold by weight, or portion thereof, a tax of four hundred dollars.

Actions

JSON Markdown Source (legis.la.gov)

References

None.

Cited by

History

  • enactment Acts 1990, No. 90, §1, eff. Jan. 1, 1991

Section navigation

Cite R.S. 47:2601

Bluebook
La. Rev. Stat. Ann. § 47:2601 (2026).
Permalink
https://theusufruct.com/rs/title-47/section-2601
BibTeX
@misc{larevstat-47-2601,
  title        = {La. Rev. Stat. Ann. § 47:2601},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-47/section-2601},
  note         = {Snapshot 2026-05-22}
}