New York Statutes

§ 492 — Definitions

New York § 492
JurisdictionNew York
Law TAXTax
Art. 20-CTax On Adult-use Cannabis Products

This text of New York § 492 (Definitions) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
N.Y. Tax § 492 (2026).

Text

§ 492. Definitions. For purposes of this article, the following\ndefinitions shall apply:\n (a) "Adult-use cannabis product" means cannabis, concentrated\ncannabis, and cannabis-infused products, as reflected on the product\nlabel, whether or not such adult-use cannabis product is for use by a\ncannabis consumer as such a consumer is defined in subdivision six of\nsection three of the cannabis law. For purposes of this article, under\nno circumstances shall adult-use cannabis product include medical\ncannabis or cannabinoid hemp product as defined in section three of the\ncannabis law.\n (b) "Cannabis" means all parts of the a plant of the genus cannabis,\nwhether growing or not; the seeds thereof; the resin extracted from any\npart of the plant; and every compound, manufacture, salt,

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Bluebook (online)
New York § 492, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/TAX/492.