Maine Statutes
§ 36 §4921 — Definitions
Maine·Title 36 TAXATION·Part 7 SPECIAL TAXES·Ch. 723 CANNABIS EXCISE TAX (Title 36, chapter 723 as enacted by PL 2019, c. 548, §2 is REALLOCATED TO TITLE 36, CHAPTER 725)
As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.
1.Adult use cannabis.
"Adult use cannabis" has the same meaning as in Title 28‑B, section 102‑A, subsection 1.
2.Cultivation facility.
"Cultivation facility" has the same meaning as in Title 28‑B, section 102‑A, subsection 25.
3.Immature cannabis plant.
"Immature cannabis plant" has the same meaning as in Title 28‑B, section 102‑A, subsection 32.
4.Licensee.
"Licensee" has the same meaning as in Title 28‑B, section 102‑A, subsection 37.
5.Cannabis establishment.
"Cannabis establishment" has the same meaning as in Title 28‑B, section 102‑A, subsection 10.
6.Cannabis flower.
"Cannabis flower" has the same meaning as in Title 28‑B, section 102‑A, subsection 12.
7.Cannabis p
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Legislative History
PL 2019, c. 231, Pt. B, §7 (NEW). PL 2021, c. 323, §§1, 2 (AMD). PL 2021, c. 669, §5 (REV). PL 2023, c. 679, Pt. C, §12 (AMD).
Nearby Sections
12
§ 36 §4901
Definitions§ 36 §4902
Milk handling fee§ 36 §4921
Definitions§ 36 §4922
Registration§ 36 §4924
Returns; payment of excise tax