§ 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’’, […]
§ 44-70-10. Inspections and investigations. (a) The tax administrator or his or her duly authorized agent shall have authority to enter and inspect, without a warrant during normal business hours, and with a warrant during nonbusiness hours, the facilities and records of any licensee. (b) In any case where the administrator or his or her […]
§ 44-70-11. Suspension or revocation of license. The tax administrator shall inform the commission and upon the receipt of such information the commission shall be authorized to suspend or revoke any license under this chapter for failure of the licensee to comply with any provision of this chapter or with any provision of any other […]
§ 44-70-12. Seizure and destruction. Any cannabis or cannabis products found in violation of this chapter shall be declared to be contraband goods and may be seized by the tax administrator, his or her agents, or employees, or by any deputy sheriff, or police officer when directed by the tax administrator to do so, without […]
§ 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 […]
§ 44-70-14. Claim for refund. Whenever the tax administrator determines that any person is entitled to a refund of any monies paid by a person under the provisions of this chapter, or whenever a court of competent jurisdiction orders a refund of any monies paid, the general treasurer shall, upon certification by the tax administrator […]
§ 44-70-15. Hearings and appeals. (a) Any person aggrieved by any action under this chapter of the tax administrator or his or her authorized agent for which a hearing is not elsewhere provided may apply to the tax administrator, in writing, within thirty (30) days of the action for a hearing, stating the reasons why […]
§ 44-70-16. Disclosure of confidential information. (a) It shall be unlawful, except in proceedings before a court of competent jurisdiction or to collect the taxes or enforce the penalties provided by this chapter, for the tax administrator or any person having an administrative duty under those chapters to make known in any manner whatever the […]
§ 44-70-17. Transfer of revenue. The division of taxation shall transfer all collections remitted by adult use marijuana retailers pursuant to this chapter due to the net revenue of marijuana products. The tax administrator may base this transfer on an estimate of the net revenue of marijuana products derived from any other tax data collected […]
§ 44-70-18. Rules and regulations. The tax administrator is authorized to promulgate rules and regulations to carry out the provisions, policies, and purposes of this chapter. The provisions of this chapter shall be liberally construed to foster the enforcement of and compliance with all provisions herein related to taxation. History of Section.P.L. 2022, ch. 31, […]
§ 44-70-19. Severability. If any provision of this chapter or the application of this chapter to any person or circumstances is held invalid, that invalidity shall not affect other provisions or applications of the chapter that can be given effect without the invalid provision or application, and to this end the provisions of this chapter […]
§ 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 […]
§ 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 […]
§ 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 […]
§ 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) […]
§ 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, […]
§ 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 […]
§ 44-70-8. Sale of contraband products prohibited. (a) No person shall sell, offer for sale, display for sale, or possess with intent to sell any contraband cannabis, or cannabis products. (b) Any cannabis or cannabis products exchanged in which one of the two (2) entities does not have a license or exchanged between a non-licensed […]
§ 44-70-9. Recordkeeping. (a) Each licensee shall maintain copies of invoices or equivalent documentation for, or itemized for, each transaction involving the sale or transfer of cannabis or cannabis products. All records and invoices required under this section must be safely preserved for three (3) years in a manner to insure permanency and accessibility for […]
