---
urn: urn:us-la:rs:47:2601
citation: "R.S. 47:2601"
status: active
breadcrumb: "Title 47 › Subtitle IV › Chapter 3 › Part I"
acts_citations:
  - { year: 1990, number: 90, section: 1, effective_date: 1991-01-01, role: enactment }
---

# Imposition of tax

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.