Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 64N, § 1
Definitions
Official textmalegislature.gov
Section 1. Definitions. As used in this chapter, the following words shall, unless the context clearly requires otherwise, have the following meanings:
# (a)
''Commissioner'', the commissioner of revenue.
# (b)
''Marijuana,'' ''Marijuana establishment,'' ''Marijuana product'' and ''Marijuana retailer'', as defined in chapter 94G of the General Laws.
# (c)
''Social equity business'', a marijuana retailer that is a social equity business, as defined in section 1 of chapter 94G.
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In this chapter (5 sections)
- 64N-1 · Definitions
- 64N-2 · State excise imposition; rate; payment
- 64N-3 · Local tax option
- 64N-4 · Exemptions
- 64N-5 · Application of tax revenue