For purposes of the excise tax imposed pursuant to section 4923 on wet cannabis flower or wet cannabis trim, a cultivation facility licensee shall calculate the taxable weight by reducing the total weight of the wet cannabis flower or wet cannabis trim by 75% before applying the excise tax. [PL 2021, c. 323, §5 (NEW); PL 2021, c. 669, §5 (REV).]
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