GroundRules
15-64-1001: Definitions.
Where this section sits in the code
- TITLE 15. TAXATION
- CHAPTER 64. TAXATION OF DRUGS AND DRUG LICENSING
- Part 10. Opioid Seller License Tax
As used in this part, the following definitions apply:
(1) "Department" means the department of revenue provided for in 2-15-1301.
(2) "Opioid" has the meaning provided for "opiate" in 50-32-101.
(3) "Person" means an individual, firm, partnership, corporation, association, company, committee, other group of persons, or other business entity, however formed, who is a wholesaler licensed by the board of pharmacy and who is a distributor of opioids.
Collected 2026-09-14T04:47:49Z. Source file · JSON