503 – Imposition of Tax.
§ 503. Imposition of tax. 1. In addition to any other tax or fee imposed by law, there is hereby levied and imposed a highway use tax for the privilege of operating any vehicular unit upon the public highways of this state and for the purpose of recompensing the state for the public expenditures incurred […]
502 – Highway Use Registration.
§ 502. Highway use registration. 1. a. Each carrier shall apply to the commissioner for a certificate of registration for each motor vehicle operated or to be operated by such carrier on the public highways in this state. Application shall be made upon a form prescribed by such commissioner and shall set forth the gross […]
503-A – Imposition of Additional Tax.
§ 503-a. Imposition of additional tax. 1. In addition to the tax imposed by section five hundred three of this chapter, and in addition to any other tax or fee imposed by law, there is hereby imposed on and after July first, nineteen hundred sixty-eight and before January first, nineteen hundred ninety-six an additional tax […]
503-B – Supplemental Tax.
§ 503-b. Supplemental tax. 1. In addition to the taxes imposed by sections five hundred three and five hundred three-a of this article, and in addition to any other tax or fee imposed by law, there is hereby imposed on and after July first, nineteen hundred ninety a supplemental tax, for the privilege of operating […]
504 – Exemptions.
§ 504. Exemptions. The provisions of this article shall not apply to any vehicular unit: 1. Operating over a rural route and engaged exclusively in the transportation of United States mail under contract. 2. Owned and operated by the United States, the state or any other state or any county, city, town or municipality in […]
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.
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 […]