For the purpose of calculating the tax under section 297D.08, a quantity of marijuana or other controlled substance is measured by the weight of the substance whether pure or impure or dilute, or by dosage units when the substance is not sold by weight, in the tax obligor's possession. A quantity of a controlled substance is dilute if it consists of a detectable quantity of pure controlled substance and any excipients or fillers.
1986 c 470 s 10; 1987 c 268 art 17 s 36; 1987 c 330 s 3; 1987 c 384 art 3 s 48; 1991 c 291 art 9 s 35
Structure Minnesota Statutes
Chapters 296 - 299 — Excise And Sales Taxes
Chapter 297D — Marijuana And Controlled Substance Taxation
Section 297D.01 — Definitions.
Section 297D.02 — Administration.
Section 297D.04 — Tax Payment Required For Possession.
Section 297D.05 — No Immunity.
Section 297D.06 — Pharmaceuticals.
Section 297D.07 — Measurement.
Section 297D.085 — Credit For Previously Paid Taxes.
Section 297D.09 — Penalties; Criminal Provisions.
Section 297D.10 — Stamp Price.
Section 297D.11 — Payment Due.