(35 ILCS 520/9)
(from Ch. 120, par. 2159)
A tax is imposed on cannabis and controlled substances at the
(1) on each gram of cannabis, or each portion of a gram, $10;
(2) on each gram of controlled substance, or portion of a gram, $500;
(3) on each 50 dosage units of a controlled substance that is not sold
by weight, or portion thereof, $4,000.
(Source: P.A. 88-669, eff. 11-29-94