A tax is imposed on marijuana and controlled substances as defined in section 297D.01 at the following rates:
(1) on each gram of marijuana, or each portion of a gram, $3.50; and
(2) on each gram of controlled substance, or portion of a gram, $200; or
(3) on each ten dosage units of a controlled substance that is not sold by weight, or portion thereof, $400.
1986 c 470 s 11; 1988 c 719 art 19 s 15
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.