(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 tax” means the tax set forth in § 44-70-3.
- (5) “State cannabis excise tax” means the tax set forth in § 44-70-2.
History of Section.
P.L. 2022, ch. 31, § 4, effective May 25, 2022; P.L. 2022, ch. 32, § 4, effective May 25, 2022.