Chapter 221 – General Provisions Title 36, §1752: Definitions Title 36, §1760: Exemptions Chapter 213 – Sales Tax 36 §1811. Sales tax 36 §1817. Taxes on retail marijuana and retail marijuana products 36 §1818. Tax on adult use marijuana and adult use marijuana products Chapter 723 – Marijuana Excise Tax 36 §4921. Definitions 36 §4922. Registration 36 §4923. Excise tax imposed 36 §4924. Returns; payment of excise tax 36 §4925. Application of excise tax revenue