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This entry was published on 2022-04-08
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SECTION 492
Definitions
Tax (TAX) CHAPTER 60, ARTICLE 20-C
§ 492. Definitions. For purposes of this article, the following
definitions shall apply:

(a) "Adult-use cannabis product" or "adult-use cannabis" has the same
meaning as the term is defined in section three of the cannabis law. For
purposes of this article, under no circumstances shall adult-use
cannabis product include medical cannabis or cannabinoid hemp product as
defined in section three of the cannabis law.

(b) "Cannabis" means all parts of the a plant of the genus cannabis,
whether growing or not; the seeds thereof; the resin extracted from any
part of the plant; and every compound, manufacture, salt, derivative,
mixture, or preparation of the plant, its seeds or resin. For purposes
of this article, cannabis does not include medical cannabis or
cannabinoid hemp product as defined in section three of the cannabis
law.

(c) "Cannabis edible product" means a product, containing either
cannabis or concentrated cannabis and other ingredients, intended for
use or consumption through ingestion, including sublingual or oral
absorption.

(d) "Cannabis flower" means the flower of a plant of the genus
cannabis that has been harvested, dried and cured but has not undergone
any processing whereby the plant material is transformed into a
concentrate, including, but not limited to, concentrated cannabis, or
into an edible or topical product containing cannabis or concentrated
cannabis and other ingredients. Cannabis flower excludes leaves and
stem.

(e) "Concentrated cannabis" has the same meaning as the term is
defined in section three of the cannabis law.

(f) "Distributor" has the same meaning as the term is defined in
section three of the cannabis law.

(g) "Illicit cannabis" means and includes cannabis flower,
concentrated cannabis, cannabis edible product and cannabis plant on
which any tax required to have been paid under this chapter has not been
paid. Illicit cannabis shall not include any cannabis lawfully possessed
in accordance with the cannabis law or penal law.

(h) "Cannabis plant" means cannabis that has not been harvested, or
undergone processing, drying or curing.

(i) "Person" means every individual, partnership, limited liability
company, society, association, joint stock company, corporation, estate,
receiver, trustee, assignee, referee, and any other person acting in a
fiduciary or representative capacity, whether appointed by a court or
otherwise, and any combination of the foregoing.

(j) "Sale" means any transfer of title, possession or both, exchange
or barter, rental, lease or license to use or consume, conditional, or
otherwise, in any manner or by any means whatsoever for a consideration
or any agreement therefor.

(k) "Total THC" has the same meaning as the term defined in section
three of the cannabis law.