§ 44-49-9. Tax rate.
A tax is imposed on controlled substances as defined in § 44-49-2 at the following rates:
(1) On each gram of controlled substance, or portion of a gram, two hundred dollars ($200); or
(2) On each ten (10) dosage units of a controlled substance that is not sold by weight, or portion of the dosage units, four hundred dollars ($400).
History of Section.P.L. 1989, ch. 392, § 1; P.L. 2022, ch. 31, § 3, effective May 25, 2022; P.L. 2022, ch. 32, § 3, effective May 25, 2022.
Structure Rhode Island General Laws
Chapter 44-49 - Controlled Substances Taxation Act
Section 44-49-1. - Short title.
Section 44-49-2. - Definitions.
Section 44-49-3. - Administration.
Section 44-49-5. - Tax payment required for possession.
Section 44-49-6. - No immunity.
Section 44-49-7. - Pharmaceuticals.
Section 44-49-8. - Measurement.
Section 44-49-9.1. - Imposition of tax, interest and liens.
Section 44-49-10. - Penalties — Criminal provisions.
Section 44-49-11. - Stamp price.
Section 44-49-12. - Payment due.
Section 44-49-13. - Injunction prohibited — Burden of proof.
Section 44-49-13.1. - Hearings by tax administrator on application, appeals.
Section 44-49-14. - Confidential nature of information.