Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 691 - OFFICE OF MARIJUANA POLICY › Chapter 3 - Emergency Rule Regarding the Imposition of Excise Taxes on Sales, Purchases and Transfers of Adult Use Marijuana › General › Section 691-3-1 - Administration of Adult Use Marijuana Excise Taxes Authorized

Current through 2024-29, July 17, 2024
Section 1.1 - Statutory Authority
The Department of Administrative and Financial Services
					 (referred heretofore as the Department) has developed the following Rule in
					 accordance with the statutory authority provided in Title 28-B, §§
					 104 and 501(6). This Rule applies to certain excise taxes imposed by weight
					 pursuant
					 36 MRS
					 §4923 on sales, purchases and transfers
					 of adult use marijuana by or to adult use marijuana cultivation facility
					 licensees. Finally, this Rule is intended to augment, not replace, any relevant
					 provisions of the
Adult Use Marijuana Program Rule
18-691 CMR,
					 ch. 1 or any applicable statutes.
Section
				  1.2 - Department Authority
The Department may enforce this Rule and any relevant
					 provisions of Maine Revised Statutes Titles 4, 5, 28-B and 36, and any other
					 statutes, laws, executive orders or subsequently enacted legislation. As
					 applicable, the Department may delegate authority to appropriate state and
					 local agencies. The Department, or an agent thereof, shall have the authority
					 to inspect, during operating hours, times of apparent activity or other
					 reasonable time, any marijuana establishment, vehicles used to transport
					 marijuana or marijuana products, or business records.
Section 1.3 - Communication with the
				  Department
All communication between licensees and the Office of
					 Marijuana Policy shall be done in accordance with Section 1.3 of 18-691 Code of
					 Maine Rules (CMR), ch. 1,
Adult Use Marijuana Program
					 Rule.
Section 1.4 -
				  Definitions
1.
Cultivation facility
				  licensee
: "Cultivation facility licensee" means a person who holds an
				  active license pursuant to 18-691 CMR, ch. 1 for cultivation
				  facility.
2.
Department
: "Department" means the Department of Administrative
				  and Financial Services, which includes Maine Revenue Services and the Office of
				  Marijuana Policy.
3.
Maine
				  Revenue Services
: "Maine Revenue Services" means the Department of
				  Administrative and Financial Services, Maine Revenue Services.
4.
Marijuana
: "Marijuana" means
				  the leaves, stems, flowers and seeds of a marijuana plant, whether growing or
				  not. "Marijuana" includes marijuana concentrate, except where context indicates
				  otherwise, but it does not include a marijuana product or "hemp" as defined in
				   7 MRS §2231, or a
				  marijuana product.
5.
Mature
				  marijuana plant
: "Mature marijuana plant" means a "mature marijuana
				  plant" as defined at
				  28-B MRS
				  §102(36), except that
				  under 27, "mature marijuana plant" does not include the central stalk, roots or
				  growing medium.
6.
Marijuana
				  trim
: "Marijuana trim" means "marijuana trim" as defined in
				  28-B MRS
				  §102(35), except that
				  under 27, "marijuana trim" does not include the central stalk or roots of the
				  plant.
7.
Office of Marijuana
				  Policy
: "Office of Marijuana Policy" means the Department of
				  Administrative and Financial Services, Office of Marijuana Policy.
8.
Registered caregiver
:
				  "Registered caregiver" means a caregiver who is registered by the Office of
				  Marijuana Policy pursuant to
				  22 MRS
				  §2425-A.
9.
Registered dispensary
:
				  "Registered dispensary" means an entity registered by the Office of Marijuana
				  Policy pursuant to
				  22 MRS
				  §2425-A that acquires, possesses,
				  cultivates, manufactures, delivers, transfers, transports, sells, supplies or
				  dispenses marijuana or related supplies and educational materials to qualifying
				  patients and the caregivers of those patients.
10.
Wet marijuana flower
: "Wet
				  marijuana flower" means marijuana flower as defined in
				  28-B MRS
				  §102(31) that is not
				  dried, cured or otherwise prepared in any manner to reduce or eliminate any
				  water weight (e.g., "fresh frozen" marijuana flower) and that is weighed within
				  two hours of harvesting.
11.
Wet mature marijuana plant
: "Wet mature marijuana plant" means a
				  mature marijuana plant as defined in Section 1.4(5) above that is not dried,
				  cured or otherwise prepared in any manner to reduce or eliminate any water
				  weight and that is weighed within two hours of harvesting.
12.
Wet marijuana trim
: "Wet
				  marijuana trim" means marijuana trim as defined in Section 1.4(6) above that is
				  not dried, cured or otherwise prepared in any manner to reduce or eliminate any
				  water weight (e.g., "fresh frozen" marijuana trim) and that is weighed within
				  two hours of harvesting.