§ 44-70-1 — § 44-70-1. Definitions.

§ 44-70-1. Definitions.

(a) As used in this chapter, the following words shall, unless the context clearly requires otherwise, have the following meanings:

(1) "Administrator'' means the state tax administrator in the department of revenue as set forth in chapter 1 of title 44.

(2) "Cannabis,� "marijuana establishment,� "marijuana paraphernalia,� "marijuana products'' and "marijuana retailer'', shall have the same meaning as defined in chapter 28.11 of title 21.

(3) "Cannabis control commission� means the entity established as set forth in chapter 28.11 of title 21.

(4) "Local cannabis excise taxâ€� means the tax set forth in § 44-70-3.

(5) "State cannabis excise taxâ€� means the tax set forth in § 44-70-2.

Legislative History

P.L. 2022, ch. 31, § 4, effective May 25, 2022; P.L. 2022, ch. 32, § 4, effective May 25, 2022.