Tax rate
Known as the Controlled Substances Taxation Act
The act spans §§ 44–44 (18 sections).
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.
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).
Official source: Rhode Island General Assembly. Reproduced from public-domain Rhode Island statutes; confirm against the official source for the current text. Not legal advice.