General Laws of Massachusetts (Last Updated: January 16, 2020) |
PART I ADMINISTRATION OF THE GOVERNMENT |
TITLE IX. TAXATION |
CHAPTER 64N. MARIJUANA TAX |
SECTION 1. Definitions
Latest version.
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Definitions. As used in this chapter, the following words shall, unless the context clearly requires otherwise, have the following meanings:
(a) ''Commissioner'', the commissioner of revenue.
(b) ''Marijuana,'' ''Marijuana establishment,'' ''Marijuana product'' and ''Marijuana retailer'', as defined in chapter 94G of the General Laws.