Terms Used In West Virginia Code > Chapter 16A > Article 9 - Tax On Medical Cannabis

• Act: means the West Virginia Medical Cannabis Act and the provisions contained in §. See West Virginia Code 16A-2-1
• Bureau: means the Bureau for Public Health within the West Virginia Department of Health and Human Resources. See West Virginia Code 16A-2-1
• Caregiver: means the individual designated by a patient or, if the patient is under 18 years of age, an individual authorized under §. See West Virginia Code 16A-2-1
• Commissioner: means the Commissioner of the Bureau for Public Health. See West Virginia Code 16A-2-1
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Dispensary: means a person, including a natural person, corporation, partnership, association, trust, or other entity, or any combination thereof, which holds a permit issued by the bureau to dispense medical cannabis. See West Virginia Code 16A-2-1
• Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) ^{Source: OCC}
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Fund: means the Medical Cannabis Program Fund established in §. See West Virginia Code 16A-2-1
• Grower: means a person, including a natural person, corporation, partnership, association, trust, or other entity, or any combination thereof, which holds a permit from the bureau under this act to grow medical cannabis. See West Virginia Code 16A-2-1
• Lien: A claim against real or personal property in satisfaction of a debt.
• Medical cannabis: means cannabis for certified medical use as set forth in this act. See West Virginia Code 16A-2-1
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• Patient: means an individual who:

  (A) Has a serious medical condition. See West Virginia Code 16A-2-1

• Permit: means an authorization issued by the bureau to a medical cannabis organization to conduct activities under this act. See West Virginia Code 16A-2-1
• Processor: means a person, including a natural person, corporation, partnership, association, trust, or other entity, or any combination thereof, which holds a permit from the bureau under this act to process medical cannabis. See West Virginia Code 16A-2-1
• State: when applied to a part of the United States and not restricted by the context, includes the District of Columbia and the several territories, and the words "United States" also include the said district and territories. See West Virginia Code 2-2-10