492 – Definitions.
§ 492. Definitions. For purposes of this article, the following definitions shall apply: (a) “Adult-use cannabis product” means cannabis, concentrated cannabis, and cannabis-infused products, as reflected on the product label, whether or not such adult-use cannabis product is for use by a cannabis consumer as such a consumer is defined in subdivision six of section […]
493 – Imposition of Tax.
§ 493. Imposition of tax. (a) There is hereby imposed a tax on adult-use cannabis products sold by a distributor to a person who sells adult-use cannabis products at retail at the following rates: (1) cannabis flower at the rate of five-tenths of one cent per milligram of the amount of total THC, as reflected […]
494 – Registration and Renewal.
§ 494. Registration and renewal. (a) (1) Every distributor on whom tax is imposed under this article and every person who sells adult-use cannabis products at retail must file with the commissioner a properly completed application for a certificate of registration and obtain such certificate before engaging in business, provided, however, this section shall not […]
495 – Returns and Payment of Tax.
§ 495. Returns and payment of tax. (a) Every person on whom tax is imposed under this article shall, on or before the twentieth day of the month following each quarterly period ending on the last day of February, May, August, and November, respectively, file electronically with the commissioner a return on forms to be […]
496 – Records to Be Kept; Penalties.
§ 496. Records to be kept; penalties. (a) Records to be kept. Every distributor on whom tax is imposed under this article and every person who sells adult-use cannabis products at retail shall maintain complete and accurate records in such form as the commissioner may require including, but not limited to, such items as the […]
496-A – Returns to Be Secret.
§ 496-a. Returns to be secret. (a) 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 or […]
496-B – Administrative Provisions.
§ 496-b. Administrative provisions. (a) The provisions of article twenty-seven of this chapter shall apply to the taxes imposed by section four hundred ninety-three of this article in the same manner and with the same force and effect as if the language of such article had been incorporated in full into this section and had […]
496-C – Additional Penalties.
§ 496-c. Additional penalties. (a) In addition to any other civil or criminal penalties that may apply, any person knowingly in possession of or knowingly having control over any type of illicit cannabis, as defined in section four hundred ninety-two of this article, after notice and an opportunity for a hearing, shall be liable for […]
496-D – Enforcement.
§ 496-d. Enforcement. The commissioner or the commissioner’s duly authorized representatives are hereby authorized: (a) To conduct regulatory inspections during normal business hours of any place of business, including a vehicle used for such business, where adult-use cannabis products are distributed, placed, stored, sold or offered for sale. For the purposes of this section, “place […]
496-E – Notification of Enforcement Actions.
§ 496-e. Notification of enforcement actions. The commissioner shall notify the cannabis control board and the office of cannabis management of the commencement of any enforcement actions taken under this article as well as the conclusion, outcomes, and the amount of penalties collected as a result of such actions.