Section 43.61.010. Marijuana tax.

   (a) An excise tax is imposed on the sale or transfer of marijuana from a marijuana cultivation facility to a retail marijuana store or marijuana product manufacturing facility. Every marijuana cultivation facility shall pay an excise tax at the rate of $50 per ounce, or proportionate part thereof, on marijuana that is sold or transferred from a marijuana cultivation facility to a retail marijuana store or marijuana product manufacturing facility.
   (b) The department may exempt certain parts of the marijuana plant from the excise tax described in (a) of this section or may establish a rate lower than $50 per ounce for certain parts of the marijuana plant. 
   (c) The recidivism reduction fund is established in the general fund. The Department of Administration shall separately account for 50 percent of the tax collected under this section and deposit it into the recidivism reduction fund.
   (d) The legislature may use the annual estimated balance in the fund to make appropriations to the Department of Corrections, the Department of Health and Social Services, or the Department of Public Safety for recidivism reduction programs.
   (e) Nothing in this section creates a dedicated fund.

Notes

Recent Bills that will modify this

HB 133 REGULATION OF MARIJUANA BUSINESSES; BOARD
SB 62 REGULATION OF MARIJUANA BUSINESSES; BOARD

Implemented As

15 AAC 61.010
15 AAC 61.100
15 AAC 61.110
15 AAC 61.120
15 AAC 61.990

References

15 AAC 61.020
3 AAC 306.480

History

(Sec. 2, 2014 General Election Ballot Measure No. 2; am Sec. 162 ch 36 SLA 2016)