{
  "urn": "urn:us-la:rs:47:2601",
  "title_number": "47",
  "section_number": "2601",
  "citation": "R.S. 47:2601",
  "heading": "Imposition of tax",
  "text": "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:\n\n(1) Marijuana. Upon each gram of marijuana, or each portion of a gram, a tax of three dollars and fifty cents.\n\n(2) Controlled dangerous substances. (a) Upon each gram of controlled dangerous substance, or portion of a gram, a tax of two hundred dollars.\n\n(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.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "47",
      "name": "REVENUE AND TAXATION"
    },
    {
      "level": "subtitle",
      "number": "IV",
      "name": "MISCELLANEOUS TAXES"
    },
    {
      "level": "chapter",
      "number": "3",
      "name": "MISCELLANEOUS TAXES"
    },
    {
      "level": "part",
      "number": "I",
      "name": "MARIJUANA AND CONTROLLED DANGEROUS SUBSTANCES TAX"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle IV › Chapter 3 › Part I",
  "acts_citations": [
    {
      "act_year": 1990,
      "act_number": 90,
      "section": 1,
      "effective_date": "1991-01-01",
      "effective_date_raw": "Jan. 1, 1991",
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Acts 1990, No. 90, §1, eff. Jan. 1, 1991.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101647",
  "website_law_id": 101647,
  "scrape_timestamp": "2026-05-22T23:36:41Z",
  "source_html_hash": "sha256:ec55d2a45ed473c026548e8452374a763c16bf6da0ab4076d458cea8d20a8df1",
  "schema_version": "1.0.0"
}