Section 691-3-1 - Administration of Adult Use Marijuana Excise Taxes AuthorizedSection 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.