For purposes of this part:
(a)
“Board” shall mean the Board of Equalization or its successor agency.
(b)
“Bureau” shall mean the Bureau of Marijuana Control within the Department of Consumer Affairs.
(c)
“Tax Fund” means the California Marijuana Tax Fund created by Section 34018.
(d)
“Marijuana” shall have the same meaning as set forth in Section 11018 of the Health and Safety Code and shall also mean medical cannabis.
(e)
“Marijuana products” shall have the same meaning as set forth in Section 11018.1 of the
Health and Safety Code and shall also mean medical concentrates and medical cannabis products.
(f)
“Marijuana flowers” shall mean the dried flowers of the marijuana plant as defined by the board.
(g)
“Marijuana leaves” shall mean all parts of the marijuana plant other than marijuana flowers that are sold or consumed.
(h)
“Gross receipts” shall have the same meaning as set forth in Section 6012.
(i)
“Retail sale” shall have the same meaning as set forth in Section 6007.
(j)
“Person” shall have the same meaning as set forth in Section 6005.
(k)
“Microbusiness” shall have the same meaning as set forth in paragraph (3) of
subdivision (a) of Section 26070 of the Business and Professions Code.
(l)
“Nonprofit” shall have the same meaning as set forth in Section 26070.5 of the Business and Professions Code.