2009 Massachusetts Code
PART I ADMINISTRATION OF THE GOVERNMENT
TITLE IX TAXATION
CHAPTER 64K CONTROLLED SUBSTANCES TAX
Section 1 Definitions

Section 1. For the purposes of this chapter the following words shall have the following meanings unless the context clearly requires otherwise:—

“Marihuana”, marihuana, whether real or counterfeit, as defined in section one of chapter ninety-four C, that is held, possessed, transported, transferred, sold or offered for sale in violation of Massachusetts law.

“Controlled substance”, drug or substance, whether real or counterfeit, as defined in section one of chapter ninety-four C, that is held, possessed, transported, transferred, sold or offered for sale in violation of Massachusetts law. For the purposes of this act, “Controlled substance” shall not include marihuana.

“Dealer”, a person who, in violation of Massachusetts law, manufactures, produces, ships, transports, or imports into the commonwealth or in any manner acquires or possesses more than forty grams of marihuana, or seven or more grams of a controlled substance, or ten or more dosage units of a controlled substance which is not sold by weight. A quantity of marihuana or controlled substance is measured by the weight of the substance whether pure or impure or dilute, or by dosage units when the substance is not sold by weight, in the dealer’s possession. A quantity of a controlled substance is dilute if it consists of a detectable quantity of pure controlled substance and any excipients or fillers.

“Commissioner”, the commissioner of the department of revenue.