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Alaska Administrative Code (Last Updated: January 12, 2017) |
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Title 15. Revenue. |
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Chapter 15.61. Marijuana Tax. |
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Article 15.61.2. Taxation. |
Section 15.61.100. Marijuana tax.
Latest version.
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(a) All non-exempt marijuana sold or transferred from a marijuana cultivation facility will be taxed as follows: (1) any part of the bud and flower will be taxed at $50 an ounce; (2) the remainder of the plant, not included in (1) of this subsection, will be taxed at $15 an ounce. (b) A marijuana cultivation facility that is also licensed as a marijuana product manufacturing facility shall pay tax on all marijuana transferred from the marijuana cultivation facility to the marijuana product manufacturing facility for the month in which the marijuana was transferred. (c) A marijuana cultivation facility that is also licensed as a retail marijuana store shall pay tax on all marijuana transferred from the marijuana cultivation facility to the retail marijuana store for the month in which the marijuana was transferred.
Authorities
43.05.080;43.61.010;43.61.020