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December 05, 2025 Clear | 13°F
The 194th General Court of the Commonwealth of Massachusetts
  1. General Laws
  2. Part I ADMINISTRATION OF THE GOVERNMENT
  3. Title IX TAXATION
  4. Chapter 64N MARIJUANA TAX
  5. Section 1 Definitions

Section 1

Section 1: Definitions

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.
(c) “Social equity business”, a marijuana retailer that is a social equity business, as defined in section 1 of chapter 94G.