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Potency-Based Excise Taxes Some experts have proposed that a cannabis excise tax would work most effectively if it was applied to the amount of THC being sold rather than simply the plants weight or price.[15] Technology exists to test for the amount of THC in a plant and many states require disclosure of THC content, but reliability and replicability of testing remain problematic, especially for raw plant material.[16] Indeed, cannabis testing laboratories lack the regulation and oversight that most other public health and safety labs require

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