{"data":{"id":"us-ky/krs-138.872","jurisdiction":"us-ky","citation":"KRS 138.872","heading":"Levy of tax on offenders engaging in a taxable activity -- Rates.","body":"(1) A tax is hereby levied on each offender engaging in a taxable activity in this state.\nThe tax shall be paid at the following rates:\n(a) One thousand dollars ($1,000) per plant, whether growing or detached from\nthe soil, on each marijuana plant with foliation;\n(b) Three dollars and fifty cents ($3.50) on each gram, or portion thereof, of\nmarijuana which has been detached from the plant on which it grew;\n(c) Two hundred dollars ($200) on each gram, or portion thereof, of controlled\nsubstances; and\n(d) Two tho usand dollars ($2,000) on each fifty (50) dosage units, or portion\nthereof, of a controlled substance that is not sold by weight.\n(2) For the purpose of calculating the tax levied pursuant to subsections (1)(b), (1)(c),\nand (1)(d) of this section, the quan tity shall be measured by the weight of the\nmarijuana or controlled substance, whether pure, impure, or diluted, or by dosage\nunits when a controlled substance is not sold by weight.\n(3) An offender lawfully engaged in a taxable activity shall be exempt fr om the tax\nimposed by this section if the offender is not in violation of any law which\nauthorizes him to engage in the activity.","path":["KRS Chapter 138"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28822","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:31Z","sha256":"aed2505b4df2df90fb58c8456093042dbe14b14c0e4f7db70116d3b7f9108cf5","source_id":"us-ky","stale":false,"prev":"us-ky/krs-138.870","next":"us-ky/krs-138.874"},"notice":"GroundRules: Original legal text. Not legal advice."}