§ 44-70-1 Definitions
§ 44-70-2 State cannabis excise tax – Rate – Payment
§ 44-70-3 Local cannabis excise tax
§ 44-70-4 Exemptions
§ 44-70-5 Application of tax revenue
§ 44-70-6 Rates of taxation
§ 44-70-7 Returns
§ 44-70-8 Sale of contraband products prohibited
§ 44-70-9 Recordkeeping
§ 44-70-10 Inspections and investigations
§ 44-70-11 Suspension or revocation of license
§ 44-70-12 Seizure and destruction
§ 44-70-13 Penalties
§ 44-70-14 Claim for refund
§ 44-70-15 Hearings and appeals
§ 44-70-16 Disclosure of confidential information
§ 44-70-17 Transfer of revenue
§ 44-70-18 Rules and regulations
§ 44-70-19 Severability

Terms Used In Rhode Island General Laws > Chapter 44-70 - Cannabis Tax

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Cannabis control commission: means the entity established as set forth in chapter 28. See Rhode Island General Laws 44-70-1
  • Conviction: A judgement of guilt against a criminal defendant.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fraud: Intentional deception resulting in injury to another.
  • in writing: include printing, engraving, lithographing, and photo-lithographing, and all other representations of words in letters of the usual form. See Rhode Island General Laws 43-3-16
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Local cannabis excise tax: means the tax set forth in § 44-70-3. See Rhode Island General Laws 44-70-1
  • person: may be construed to extend to and include co-partnerships and bodies corporate and politic. See Rhode Island General Laws 43-3-6
  • State cannabis excise tax: means the tax set forth in § 44-70-2. See Rhode Island General Laws 44-70-1
  • Subpoena: A command to a witness to appear and give testimony.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • town: may be construed to include city; the words "town council" include city council; the words "town clerk" include city clerk; the words "ward clerk" include clerk of election district; the words "town treasurer" include city treasurer; and the words "town sergeant" include city sergeant. See Rhode Island General Laws 43-3-9