{"data":{"id":"us-la/rs-47-2601","jurisdiction":"us-la","citation":"RS 47:2601","heading":"Imposition of tax","body":"There is hereby levied a tax upon dealers of marijuana and controlled dangerous substances, as defined herein, within the state of Louisiana, according to the classification and rates hereinafter set forth:\n(1) Marijuana. Upon each gram of marijuana, or each portion of a gram, a tax of three dollars and fifty cents.\n(2) Controlled dangerous substances. (a) Upon each gram of controlled dangerous substance, or portion of a gram, a tax of two hundred dollars.\n(b) Upon each ten dosage units of a controlled dangerous substance that is not sold by weight, or portion thereof, a tax of four hundred dollars.","path":["TITLE 47. REVENUE AND TAXATION","CHAPTER 3. MISCELLANEOUS TAXES","PART I. MARIJUANA AND CONTROLLED DANGEROUS SUBSTANCES TAX"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101647","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:43Z","sha256":"1193b24f1b292b31dcaf4cc212c9e491fcec5445257088190bcb94c2af0f2b6a","source_id":"us-la","stale":false,"prev":"us-la/rs-47-2501","next":"us-la/rs-47-2602"},"notice":"GroundRules: Original legal text. Not legal advice."}