Section 44-70-13. – Penalties.
§ 44-70-13. Penalties. (a) Failure to file tax returns or to pay tax. In the case of failure: (1) To file. The tax return on or before the prescribed date, unless it is shown that the failure is due to reasonable cause and not due to willful neglect, an addition to tax shall be made […]
Section 44-69-2. – Definitions.
§ 44-69-2. Definitions. (a) “Appointing authority” means the person or group of persons having the power by virtue of the constitution, a state statute, or lawfully delegated authority to make appointments. (b) “Employee” or “state or public employee” means an elected official, appointed officer or employee of any political subdivision of this state. (c) “State […]
Section 44-69-3. – Administration.
§ 44-69-3. Administration. (a) The department of administration and all political subdivisions shall, not later than August 1, 2014, and August 1 of each year thereafter, provide to the tax administrator a list of all public employees as of the preceding July 1 and such identifying information as may be required by the tax administrator. […]
Section 44-70-1. – Definitions.
§ 44-70-1. Definitions. (a) As used in this chapter, the following words shall, unless the context clearly requires otherwise, have the following meanings: (1) “Administrator’’ means the state tax administrator in the department of revenue as set forth in chapter 1 of title 44. (2) “Cannabis,” “marijuana establishment,” “marijuana paraphernalia,” “marijuana products’’ and “marijuana retailer’’, […]
Section 44-70-2. – State cannabis excise tax — Rate — Payment.
§ 44-70-2. State cannabis excise tax — Rate — Payment. (a) Except for a sale in compliance with the provisions of chapter 28.6 of title 21, a state cannabis excise tax is hereby imposed upon the sale of cannabis or cannabis products by a cannabis retailer to anyone other than a cannabis establishment at a […]
Section 44-70-3. – Local cannabis excise tax.
§ 44-70-3. Local cannabis excise tax. (a) Except for a sale in compliance with the provisions of chapter 28.6 of title 21, there is hereby levied and imposed a local cannabis excise tax upon the sale or transfer of cannabis or cannabis products by a cannabis retailer to anyone other than a cannabis establishment at […]
Section 44-70-4. – Exemptions.
§ 44-70-4. Exemptions. The state cannabis excise tax and the local cannabis excise tax provided by this chapter shall not apply to the sale of cannabis or cannabis products by a medical marijuana treatment center as defined in § 21-28.11-3 to a primary caregiver, to a qualifying patient as defined in § 21-28.6-3, cardholder, compassion […]
Section 44-70-5. – Application of tax revenue.
§ 44-70-5. Application of tax revenue. The administrator shall deposit revenue collected pursuant to this chapter from the state cannabis excise tax or associated amounts as penalties, forfeitures, interest, costs of suit, and fines for failure to timely report or pay the state cannabis excise tax into the marijuana trust fund pursuant to § 21-28.11-13(d) […]
Section 44-70-6. – Rates of taxation.
§ 44-70-6. Rates of taxation. The general assembly may adjust the rates of taxation provided for in this chapter at any time. The cannabis control commission may make such recommendations to the general assembly, as the commission deems appropriate, in regard to the rate of taxation set forth in this chapter. History of Section.P.L. 2022, […]
Section 44-70-7. – Returns.
§ 44-70-7. Returns. (a) Every licensed adult use cannabis retailer shall, on or before the twentieth day of the month following the sale of cannabis products, make a return to the tax administrator for taxes due under §§ 44-70-2 and 44-70-3. Adult use cannabis retailers shall file their returns on a form as prescribed by […]