DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part of the
legislative instrument. The keyword, one-liner, abstract, and digest do not constitute part of the law
or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 492 Original 2023 Regular Session Marino
Abstract: Repeals a tax upon dealers of marijuana and controlled dangerous substances.
Present law (R.S. 47:2601 et seq.) levies a tax upon dealers of marijuana and controlled dangerous
substances, as defined in present law, according to the following schedule:
(1)Upon each gram of marijuana, or each portion of a gram, a tax of $3.50.
(2)Upon each gram of controlled dangerous substance, or portion of a gram, a tax of $200.
(3)Upon each ten dosage units of a controlled dangerous substance that is not sold by weight,
or portion thereof, a tax of $400.
Proposed law repeals the tax and all provisions relating to the levy, administration, collection, and
enforcement of the tax.
(Repeals R.S. 47:2601-2610)