Skip to Content
The 193rd 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

  Section 1. 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.

[ Subsection (c) added by 2022, 180 Sec. 4 effective November 9, 2022.]

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