Terms Used In Maine Revised Statutes > Title 36 > Part 7 > Chapter 723 - Cannabis Excise Tax (Title 36, Chapter 723 as Enacted by Pl 2019, C. 548, §2 Is Reallocated to Title 36, Chapter 725)

• Adult: means a person who has attained the age of 18 years. See Maine Revised Statutes Title 1 Sec. 72
• in writing: include printing and other modes of making legible words. See Maine Revised Statutes Title 1 Sec. 72
• Month: means a calendar month. See Maine Revised Statutes Title 1 Sec. 72
• Person: means an individual, firm, partnership, association, society, club, corporation, financial institution, estate, trust, business trust, receiver, assignee or any other group or combination acting as a unit, the State or Federal Government or any political subdivision or agency of either government. See Maine Revised Statutes Title 36 Sec. 111
• Return: means any document, digital file or electronic data transmission containing information required by this Title to be reported to the State Tax Assessor. See Maine Revised Statutes Title 36 Sec. 111
• Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111
• Wet cannabis flower: means cannabis flower that is not dried, cured or otherwise prepared in any manner to reduce or eliminate any water weight. See Maine Revised Statutes Title 36 Sec. 4921
• Wet cannabis trim: means cannabis trim that is not dried, cured or otherwise prepared in any manner to reduce or eliminate any water weight. See Maine Revised Statutes Title 36 Sec. 4921