South Carolina Code 12-21-5090. Tax imposed; rate
Current as of: 2023 | Check for updates
|
Other versions
A tax is imposed on marijuana and controlled substances as defined in § 12-21-5020 at the following rate:
(1) on each gram of marijuana, or portion of a gram, three dollars fifty cents;
Terms Used In South Carolina Code 12-21-5090
- Controlled substance: means a drug or substance, whether real or counterfeit, as defined in § 44-53-110, that is held, possessed, transported, transferred, sold, or offered to be sold in violation of the laws of this State. See South Carolina Code 12-21-5020
(2) on each gram of controlled substance, or portion of a gram, two hundred dollars;
(3) on each fifty dosage units of a controlled substance that is not sold by weight, or portion of fifty dosage units, two thousand dollars.