NMSA 1978, § 7-42-2 — Definitions

As used in the Cannabis Tax Act:

# A.

"cannabis":
(1) means all parts of the plant genus Cannabis containing a delta-9-
tetrahydrocannabinol concentration of more than three-tenths percent on a dry weight
basis, whether growing or not; the seeds of the plant; the resin extracted from any part
of the plant; and every compound, manufacture, salt, derivative, mixture or preparation
of the plant, its seeds or its resin; and
(2) does not include:
(a) the mature stalks of the plant; fiber produced from the stalks; oil or cake
made from the seeds of the plant; any other compound, manufacture, salt, derivative,
mixture or preparation of the mature stalks, fiber, oil or cake; or the sterilized seed of the
plant that is incapable of germination; or
(b) the weight of any other ingredient combined with cannabis to prepare
topical or oral administrations, food, drink or another product;

# B.

"cannabis extract":
(1) means a product obtained by separating resins from cannabis by solvent
extraction using solvents other than vegetable glycerin, such as butane, hexane,
isopropyl alcohol, ethanol or carbon dioxide; and
(2) does not include the weight of any other ingredient combined with
cannabis extract to prepare topical or oral administrations, food, drink or another
product;

# C.

"cannabis product" means a product that is or that contains cannabis or cannabis
extracts, including edible or topical products that may also contain other ingredients;
and

# D.

"cannabis retailer" means a person whose license from the cannabis control
division of the regulation and licensing department allows the person to sell cannabis
products to a person who purchases, acquires, possesses or uses the cannabis product
for a purpose other than resale.