Alaska Statutes (Last Updated: January 11, 2017) |
Title 43. REVENUE AND TAXATION. |
Chapter 43.61. EXCISE TAX ON MARIJUANA. |
Section 43.61.030. Administration and enforcement of tax.
Latest version.
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(a) Delinquent payments under this chapter shall subject the marijuana cultivation facility to civil penalties under AS 43.05.220.
(b) If a marijuana cultivation facility fails to pay the tax to the state the marijuana cultivation facility's registration may be revoked in accordance with procedures established under AS 17.38.190(a)(1).
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 61.020
15 AAC 61.990
History
(Sec. 2, 2014 General Election Ballot Measure No. 2)