A tax is imposed on controlled substances as defined in § 44-49-2 at the following rates: (1) On each gram of controlled substance, or portion of a gram, two hundred dollars ($200); or (2) On each ten (10) dosage units of a controlled substance that is not sold by weight, or portion of the dosage units, four hundred dollars ($400). History of Section.P.L. 1989, ch. 392, § 1; P.L. 2022, ch. 31, § 3, effective May 25, 2022; P.L. 2022, ch. 32, § 3, effective May 25, 2022.
Rhode Island Legal Code