59-19-103 - Tax imposed on marihuana and controlled substances. - Utah Statutes

59-19-103. Tax imposed on marihuana and controlled substances.
(1) A tax is imposed on marihuana and controlled substances as defined under thischapter at the following rates:
(a) on each gram of marihuana, or each portion of a gram, $3.50;
(b) on each gram of controlled substance, or each portion of a gram, $200; and
(c) on each 50 dosage units of a controlled substance that is not sold by weight, or portionthereof, $2,000.
(2) For the purpose of calculating the tax under this chapter, a quantity of marihuana orother controlled substance is measured by the weight of the substance, whether pure or impure ordilute, or by dosage units when the substance is not sold by weight, in the dealer's possession. Aquantity of a controlled substance is dilute if it consists of a detectable quantity of pure controlledsubstance and any excipients or fillers.

Enacted by Chapter 246, 1988 General Session