Amount of tax; determination by gram weight; substance in

possession Sec. 6. (a) The amount of the controlled substance excise tax is determined by: (1) the weight of the controlled substance; or (2) the pill, capsule, hit, rock, or dosage when a controlled substance is delivered, possessed, or manufactured in that form. (b) The amount of controlled substance excise tax is as follows: (1) On each gram of a schedule I, II, or III controlled substance, except marijuana, forty dollars ($40) for each gram and a proportionate amount for each fraction of a gram. (2) On each gram of marijuana, three dollars and fifty cents ($3.50) for each gram and a proportionate amount for each fraction of a gram. (3) On each pill, capsule, hit, rock, or dosage of a schedule I, II, or III controlled substance, forty dollars ($40). (4) On each gram of a schedule IV controlled substance, twenty dollars ($20) for each gram and a proportionate amount for each fraction of a gram. (5) On each pill, capsule, hit, rock, or dosage of a schedule IV controlled substance, twenty dollars ($20). (6) On each gram of a schedule V controlled substance, ten dollars ($10) for each gram and a proportionate amount for each fraction of a gram. (7) On each pill, capsule, hit, rock, or dosage of a schedule V controlled substance, ten dollars ($10). (c) A gram of a controlled substance is measured by the weight of the substance in possession whether pure, impure, or diluted. A quantity of a controlled substance is diluted if the substance consists of a detectable quantity of pure controlled substance and any excipient, fillers, or waste. As added by P.L.50-1992, SEC.1. Amended by P.L.65-1996, SEC.2.