US Lawyer Database

36 §4924. Returns; payment of excise tax

§4924. Returns; payment of excise tax On or before the 15th day of each month, a cultivation facility licensee shall file a return, as required by the assessor, and pay to the assessor all excise taxes due under this chapter for the preceding calendar month.   [PL 2019, c. 231, Pt. B, §7 (NEW).] SECTION […]

36 §4925. Application of excise tax revenue

§4925. Application of excise tax revenue All excise tax revenue collected by the assessor pursuant to this chapter on the sale of adult use cannabis must be deposited into the General Fund, except that, on or before the last day of each month, the assessor shall transfer 12% of the excise tax revenue received during […]

36 §4831. Definitions

§4831. Definitions As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.   [PL 1989, c. 585, Pt. B (NEW).] 1.  Brown good.    [PL 1989, c. 585, Pt. B, §2 (NEW).] 2.  Lead-acid battery.  “Lead-acid battery” means a device designed and used for the storage of electrical […]

36 §4832. Fee imposed

§4832. Fee imposed 1.  Imposition.  A fee is imposed on the retail sale in this State of new tires and new lead-acid batteries in the amount of $1 per tire or lead-acid battery. A fee in the same amount is imposed on the storage, use or other consumption in this State of tires and lead-acid […]