Kentucky Statutes 138.872 – Levy of tax on offenders engaging in a taxable activity — Rates
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(1) A tax is hereby levied on each offender engaging in a taxable activity in this state.
The tax shall be paid at the following rates:
(a) One thousand dollars ($1,000) per plant, whether growing or detached from the soil, on each marijuana plant with foliation;
(b) Three dollars and fifty cents ($3.50) on each gram, or portion thereof, of marijuana which has been detached from the plant on which it grew;
(c) Two hundred dollars ($200) on each gram, or portion thereof, of controlled substances; and
(d) Two thousand dollars ($2,000) on each fifty (50) dosage units, or portion thereof, of a controlled substance that is not sold by weight.
(2) For the purpose of calculating the tax levied pursuant to subsections (1)(b), (1)(c), and (1)(d) of this section, the quantity shall be measured by the weight of the marijuana or controlled substance, whether pure, impure, or diluted, or by dosage units when a controlled substance is not sold by weight.
(3) An offender lawfully engaged in a taxable activity shall be exempt from the tax imposed by this section if the offender is not in violation of any law which authorizes him to engage in the activity.
Effective: June 21, 2001
History: Amended 2001 Ky. Acts ch. 155, sec. 2, effective June 21, 2001. — Created
1994 Ky. Acts ch. 315, sec. 2, effective July 15, 1994.
The tax shall be paid at the following rates:
Terms Used In Kentucky Statutes 138.872
- State: when applied to a part of the United States, includes territories, outlying possessions, and the District of Columbia. See Kentucky Statutes 446.010
(a) One thousand dollars ($1,000) per plant, whether growing or detached from the soil, on each marijuana plant with foliation;
(b) Three dollars and fifty cents ($3.50) on each gram, or portion thereof, of marijuana which has been detached from the plant on which it grew;
(c) Two hundred dollars ($200) on each gram, or portion thereof, of controlled substances; and
(d) Two thousand dollars ($2,000) on each fifty (50) dosage units, or portion thereof, of a controlled substance that is not sold by weight.
(2) For the purpose of calculating the tax levied pursuant to subsections (1)(b), (1)(c), and (1)(d) of this section, the quantity shall be measured by the weight of the marijuana or controlled substance, whether pure, impure, or diluted, or by dosage units when a controlled substance is not sold by weight.
(3) An offender lawfully engaged in a taxable activity shall be exempt from the tax imposed by this section if the offender is not in violation of any law which authorizes him to engage in the activity.
Effective: June 21, 2001
History: Amended 2001 Ky. Acts ch. 155, sec. 2, effective June 21, 2001. — Created
1994 Ky. Acts ch. 315, sec. 2, effective July 15, 1994.