Code · Massachusetts · Part I — ADMINISTRATION OF THE GOVERNMENT · Title IX — TAXATION · Chapter 64N

Section 1: Definitions

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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.

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