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2017 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 57 - State Privilege Taxes
Subchapter 15 - Arkansas Medical Marijuana Special Privilege Tax Act of 2017
§ 26-57-1503. Definitions
Universal Citation: AR Code § 26-57-1503 (2017)
- As used in this subchapter:
- (1) "Cultivation facility" means an entity that:
- (A) Has been licensed by the Medical Marijuana Commission under Arkansas Constitution, Amendment 98, § 8; and
- (B) Cultivates, prepares, manufactures, processes, packages, sells, and delivers usable marijuana to a dispensary;
- (2) "Dispensary" means an entity that has been licensed by the Medical Marijuana Commission under Arkansas Constitution, Amendment 98, § 8;
- (3) "Marijuana business" means any other entity licensed by the Medical Marijuana Commission under Arkansas Constitution, Amendment 98, to handle, process, transport, possess, or distribute medical marijuana; and
- (4) "Usable marijuana" means the stalks, seeds, roots, dried leaves, flowers, oils, vapors, waxes, and other portions of the marijuana plant and any mixture or preparation thereof.
- (1) "Cultivation facility" means an entity that:
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