42-5451. Definitions (Caution: 1998 Prop. 105 applies) In this article, unless the context otherwise requires: 1. " Consumer, " " dual licensee, " " marijuana, " " marijuana establishment" and " marijuana products" have the same meanings prescribed in section 36-2850. 2. " Designated caregiver, " " nonprofit medical marijuana dispensary" and " qualifying patient" […]
42-5452. Levy and rate of tax; effect of federal excise tax (Caution: 1998 Prop. 105 applies) A. There is levied and the department shall collect an excise tax on all marijuana and marijuana products sold to a consumer by a marijuana establishment at a rate of sixteen percent of the price of the marijuana or […]
42-5453. Return statement and payment by marijuana establishment; penalty; interest; rules; confidential information (Caution: 1998 Prop. 105 applies) A. The tax imposed by this article is due and payable, together with a return statement prescribed by the department, for each month on or before the twentieth day of the succeeding month. B. A marijuana establishment […]
