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The 191st General Court of the Commonwealth of Massachusetts

Section 8: Tax rates

Section 8. A tax shall be imposed on marihuana and controlled substances as defined in section one at the following rates:—

(1) on each gram of marihuana, or each portion of a gram, three dollars and fifty cents; and

(2) on each gram of controlled substance, or portion of a gram, two hundred dollars; or

(3) on each fifty dosage units of a controlled substance that is not sold by weight, or a portion thereof, two thousand dollars.