Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-67-2 — Definitions
For purposes of this chapter:
(1) âAdministratorâ means the tax administrator within the department of revenue.
(2) âCompassion centerâ means a not-for-profit entity registered under § 21-28.6-12 that acquires, possesses, cultivates, manufactures, delivers, transfers, transports,
supplies or dispenses marijuana, or related supplies and educational materials, to
registered qualifying patients and their registered primary caregivers who have designated
it as one of their primary caregivers.
(3) âNet patient revenueâ means the gross amount received on a cash basis by a compassion
center net of returns and allowances.
(4) âPractitionerâ means a person who is licensed with authority to prescribe drugs pursuant
to chapter 37 of title 5 or a physician licensed with authority to prescribe drugs in Massachusetts or Connecticut.
(5) âPrimary caregiverâ means either a natural person who is at least twenty-one (21)
years old or a compassion center. Unless the primary caregiver is a compassion center,
a natural primary caregiver may assist no more than five (5) qualifying patients with
their medical use of marijuana.
(6) âQualifying patientâ means a person who has been diagnosed by a practitioner as having
a debilitating medical condition and is a resident of Rhode Island.
(7) âSurchargeâ means the assessment that is imposed upon net patient revenue pursuant
to this chapter.
(8) Any term not defined in this chapter shall have the same meaning as used in chapter 28.6 of title 21.
Source: official text