{"data":{"id":"us-al/ala.-code-40-17a-8","jurisdiction":"us-al","citation":"Ala. Code § 40-17A-8","heading":"Rates.","body":"A tax is imposed on marihuana and controlled substances as defined in Section 40-17A-1 at the following rates:\n(1) On each gram of marihuana, or each portion of a gram, $3.50; and\n(2) On each gram of controlled substance, or portion of a gram, $200; or\n(3) On each 50 dosage units of a controlled substance that is not sold by weight, or portion thereof, $2,000.","path":["Title 40 Revenue and Taxation.","Chapter 17A Drugs and Controlled Substances Excise Tax."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-17A-8","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"01f3fee97c9ac459ecff442f811e34db519191b01101cb0b532a48b699f4f7de","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-17a-7","next":"us-al/ala.-code-40-17a-9"},"notice":"GroundRules: Original legal text. Not legal advice."}