{"data":{"id":"us-ga/o.c.g.a.-48-15-6","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-15-6","heading":"Tax rates.","body":"A tax is imposed on marijuana and controlled substances as defined in Code Section 48-15-2 at the following rates:\n(1) On each gram of marijuana, or each portion of a gram, $3.50;\n(2) On each gram of controlled substance, or portion of a gram, $200.00; and\n(3) On each ten dosage units of a controlled substance that is not sold by weight, or portion thereof, $400.00.","path":["TITLE 48 Revenue and Taxation","CHAPTER 15 Excise Tax on Marijuana and Controlled Substances"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.48.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"172b1b76bfa524c40eb899b9e1f2a45724fed91af087d3170f3e03cf19818939","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-15-5","next":"us-ga/o.c.g.a.-48-15-7"},"notice":"GroundRules: Original legal text. Not legal advice."}