Terms Used In Louisiana Revised Statutes 47:2610

  • Controlled dangerous substance: means a drug, substance, or immediate precursor in Schedule I through V of La. See Louisiana Revised Statutes 47:2602
  • Marijuana: means all parts of plants of the Genus Cannabis, whether growing or not; the seeds thereof; the resin extracted from any part of such plant; and every compound, manufacture, salt, derivative, mixture, or preparation of such plant, its seeds or resin, but shall not include the mature stalks of such plant, fiber produced from such stalks, oil or cake made from the seeds of such plant, any other compound, manufacture, salt, derivative, mixture, or preparation of such mature stalks (except the resin extracted therefrom), fiber, oil, or cake, or the sterilized seed of such plant which is incapable of germination. See Louisiana Revised Statutes 47:2602

Nothing in this Part requires persons lawfully in possession of marijuana or a controlled dangerous substance to pay the tax required under this Part.  

Acts 1990, No. 90, §1, eff. Jan. 1, 1991.