South Carolina § 12-21-5090 - Tax imposed; rate.
Full text of South Carolina South Carolina Code of Laws § 12-21-5090 — Tax imposed; rate., with citation guidance and answers to common questions.
§ 12-21-5090. Tax imposed; rate.
A tax is imposed on marijuana and controlled substances as defined in Section 12-21-5020 at the following rate:
(1) on each gram of marijuana, or portion of a gram, three dollars fifty cents;
(2) on each gram of controlled substance, or portion of a gram, two hundred dollars;
(3) on each fifty dosage units of a controlled substance that is not sold by weight, or portion of fifty dosage units, two thousand dollars.
HISTORY: 1993 Act No. 164, Part II, SECTION 70A.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-21-5090
What does South Carolina Code of Laws § 12-21-5090 cover?
Section 12-21-5090 ("Tax imposed; rate.") is part of the South Carolina Code of Laws, the codified statutory law of South Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Carolina § 12-21-5090?
A common citation format is "South Carolina Code of Laws § 12-21-5090" (South Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Carolina official source linked on this page or consult a licensed South Carolina attorney.
How does South Carolina § 12-21-5090 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Carolina.