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145 chapters · 932 sections in this title.
36 M.R.S. § 4921 Definitions
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As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 2019, c. 231, Pt. B, §7 (NEW).] 1. Adult use cannabis. "Adult use cannabis" has the same meaning as in Title 28‑B, section 102‑A, subsection 1. 2. Cultivation fac…
36 M.R.S. § 4922 Registration
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1. Generally. A cultivation facility licensee operating in this State shall register with the assessor each cultivation facility operated by the cultivation facility licensee and collect and remit taxes in accordance with the provisions of this chapter. A person required to be re…
36 M.R.S. § 4923 Excise tax imposed
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Beginning on the first day of the calendar month in which adult use cannabis may be sold in the State by a cultivation facility under Title 28‑B, chapter 1, an excise tax on adult use cannabis is imposed in accordance with this chapter. [PL 2019, c. 231, Pt. B, §7 (NEW); PL 2021,…
36 M.R.S. § 4923-A Calculation of excise tax imposed on wet cannabis flower and wet cannabis trim
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For purposes of the excise tax imposed pursuant to section 4923 on wet cannabis flower or wet cannabis trim, a cultivation facility licensee shall calculate the taxable weight by reducing the total weight of the wet cannabis flower or wet cannabis trim by 75% before applying the …