490 – Excise Tax on Medical Cannabis.
* § 490. Excise tax on medical cannabis. 1. (a) For purposes of this article, the terms “medical cannabis,” “registered organization,” “certified patient,” and “designated caregiver” shall have the same definitions as in section three of the cannabis law. (b) As used in this section, where not otherwise specifically defined and unless a different meaning […]
491 – Returns to Be Secret.
* § 491. Returns to be secret. 1. Except in accordance with proper judicial order or as in this section or otherwise provided by law, it shall be unlawful for the commissioner, any officer or employee of the department, or any officer or person who, pursuant to this section, is permitted to inspect any return […]