Minnesota Legislature
Office of the Revisor of Statutes
2006 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
297D.08 TAX RATE.
A tax is imposed on marijuana and controlled substances as defined in section 297D.01 at
the following rates:
(1) on each gram of marijuana, or each portion of a gram, $3.50; and
(2) on each gram of controlled substance, or portion of a gram, $200; or
(3) on each ten dosage units of a controlled substance that is not sold by weight, or portion
thereof, $400.
History: 1986 c 470 s 11; 1988 c 719 art 19 s 15
A tax is imposed on marijuana and controlled substances as defined in section 297D.01 at
the following rates:
(1) on each gram of marijuana, or each portion of a gram, $3.50; and
(2) on each gram of controlled substance, or portion of a gram, $200; or
(3) on each ten dosage units of a controlled substance that is not sold by weight, or portion
thereof, $400.
History: 1986 c 470 s 11; 1988 c 719 art 19 s 15
Official Publication of the State of Minnesota
Revisor of Statutes