Alaska Administrative Code (Last Updated: January 12, 2017) |
Title 15. Revenue. |
Chapter 15.61. Marijuana Tax. |
Article 15.61.2. Taxation. |
Section 15.61.120. Credits and refunds.
Latest version.
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A marijuana cultivation facility may claim a credit for tax paid for marijuana that is returned to the marijuana cultivation facility. The credit must be claimed for the month in which the marijuana was returned. The marijuana cultivation facility must provide proof acceptable to the department that the tax had been previously paid and was refunded to the purchaser.
Authorities
43.05.080;43.61.010;43.61.020
Notes
Authority
AS 43.05.080 AS 43.61.010 AS 43.61.020History
Eff. 5/28/2016, Register 218