Alaska Administrative Code (Last Updated: January 12, 2017) |
Title 15. Revenue. |
Chapter 15.61. Marijuana Tax. |
Article 15.61.3. General Provisions. |
Section 15.61.990. Definitions.
Latest version.
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In 43.61 and this chapter, (1) "bud and flower" means the hairy, sticky, or crystal-covered parts of mature female marijuana plants generally harvested for their high potency content; (2) "department" means the Department of Revenue; (3) "marijuana" has the meaning given in AS 17.38.900; (4) "marijuana cultivation facility" (A) has the meaning given in AS 17.38.900; (B) includes (i) a standard marijuana cultivation facility as licensed under 3 AAC 306.400; and (ii) a limited marijuana cultivation facility as licensed under 3 AAC 306.400; (5) "marijuana establishment" has the meaning given in AS 17.38.900; (6) "marijuana product manufacturing facility" has the meaning given in AS 17.38.900; (7) "marijuana products" has the meaning given in AS 17.38.900; (8) "marijuana testing facility" has the meaning given in AS 17.38.900; (9) "retail marijuana store" has the meaning given in AS 17.38.900; (10) "transfer" means the exchange of marijuana, with or without consideration, or by barter, between marijuana establishments, or within marijuana establishments possessing multiple permits, for commercial purposes.
Authorities
43.05.080;43.61.010;43.61.020;43.61.030
Notes
Authority
AS 43.05.080 AS 43.61.010 AS 43.61.020 AS 43.61.030History
Eff. 5/28/2016, Register 218