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Code · Utah · Title 59 — Revenue and Taxation · Chapter 31

59-31-101. Definitions.

147 words·~1 min read·/ut/title-59/chapter-31/59-31-101

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Effective 1/1/2027
59-31-101. Definitions.
As used in this chapter:
(a)"Cannabinoid product" means a product that contains or is represented to contain one or more naturally occurring cannabinoids.
(b)"Cannabinoid product" does not include:
(i)medical cannabis as that term is defined in Section 26B-4-201 ; or
(ii)a medical cannabis product as that term is defined in Section 26B-4-201 .
(2)"Kratom product" means a product containing any part of a leaf of the plant Mitragyna speciosa.
(3)"Licensee" means a retailer that holds a valid license under Part 2, Licensing, to sell a specialized product.
(4)"Retail price" means the amount charged by a retailer for a specialized product.
(5)"Retailer" means a person that sells a specialized product to a consumer for personal use.
(6)"Specialized product" means a cannabinoid product or a kratom product.
Amended by Chapter 482 , 2026 General Session
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