Section 15.61.010. Returns.

	(a)  Each marijuana cultivation facility shall file a monthly tax return and report the total amount of marijuana sold or transferred in ounces, with fractional ounces calculated to the third decimal place, for the preceding month.  
	(b)  The return must be filed electronically over the Internet, using tax preparation software that has been provided or preapproved by the department. If electronic filing is impractical or impossible for the taxpayer, the taxpayer must receive department approval to file a return on a paper form prescribed by the department.  
	(c)  A separate return must be filed for each location if a taxpayer is operating in several locations within the state.  

Authorities

43.05.080;43.61.010;43.61.020

Notes

Authority

AS 43.05.080 AS 43.61.010 AS 43.61.020

History

Eff. 5/28/2016, Register 218