Section 43.61.020. Monthly statement and payments.

   (a) Each marijuana cultivation facility shall send a statement by mail or electronically to the department on or before the last day of each calendar month. The statement must contain an account of the amount of marijuana sold or transferred to retail marijuana stores and marijuana product manufacturing facilities in the state during the preceding month, setting out
        (1) the total number of ounces, including fractional ounces, sold or transferred;
        (2) the names and Alaska address of each buyer and transferee; and 
        (3) the weight of marijuana sold or transferred to the respective buyers or transferees.
   (b) The marijuana cultivation facility shall pay monthly to the department, all taxes, computed at the rates prescribed in this chapter, on the respective total quantities of the marijuana sold or transferred during the preceding month. The monthly return shall be filed and the tax paid on or before the last day of each month to cover the preceding month.

Notes

Recent Bills that will modify this

HB 133 REGULATION OF MARIJUANA BUSINESSES; BOARD
HB 337 MARIJUANA TAXES;EXCESS POSSESSION;BONDS
HB4001 OMNIBUS TAXES & CREDITS; MINING LICENSES
SB 62 REGULATION OF MARIJUANA BUSINESSES; BOARD
SB4001 OMNIBUS TAXES & CREDITS; MINING LICENSES

Implemented As

15 AAC 61.010
15 AAC 61.100
15 AAC 61.120
15 AAC 61.900
15 AAC 61.990

History

(Sec. 2, 2014 General Election Ballot Measure No. 2)