CSHB 337(L&C): "An Act relating to taxes on marijuana; and providing for an effective date."
00 CS FOR HOUSE BILL NO. 337(L&C) 01 "An Act relating to taxes on marijuana; and providing for an effective date." 02 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 03 * Section 1. AS 17.38.200 is amended by adding a new subsection to read: 04 (j) A marijuana cultivation facility shall furnish the bond as required in 05 AS 43.61.050. The board shall suspend the license of a marijuana cultivation facility 06 that does not furnish the bond as required in AS 43.61.050. 07 * Sec. 2. AS 43.61.020(a) is amended to read: 08 (a) Each marijuana cultivation facility shall file an electronic return with 09 [SEND A STATEMENT BY MAIL OR ELECTRONICALLY TO] the department on 10 or before the last day of each calendar month. The electronic return shall be filed in 11 a manner prescribed by the department. The return [STATEMENT] must contain 12 an account of the amount of marijuana sold or transferred to retail marijuana stores 13 and marijuana product manufacturing facilities in the state during the preceding 14 month, setting out 15 (1) the total number of ounces, including fractional ounces, sold or
01 transferred; 02 (2) the names and Alaska address of each buyer and transferee; and 03 (3) the weight of marijuana sold or transferred to the respective buyers 04 or transferees. 05 * Sec. 3. AS 43.61 is amended by adding new sections to read: 06 Sec. 43.61.040. Tax for excess marijuana. A person who is not registered 07 under AS 17.38 and who is found to be in possession of marijuana plants in excess of 08 the amount of marijuana plants authorized for personal use in AS 17.38.020(2) is 09 subject to the tax on the marijuana plants possessed in excess of the amount authorized 10 for use in AS 17.38.020. The tax due under this section is $50 for each ounce or partial 11 ounce of marijuana possessed. When determining the weight of marijuana for 12 purposes of this section, the department shall use the aggregate weight calculated 13 under AS 11.71.080. 14 Sec. 43.61.050. Administration and enforcement of tax. (a) Each marijuana 15 cultivation facility is primarily liable for the payment of the excise taxes on marijuana 16 sold and shall furnish a cash or surety bond of $5,000, payable to the department and 17 approved by the Department of Law. If a marijuana cultivation facility fails to pay the 18 tax to the state, the marijuana cultivation facility forfeits the bond, and the Marijuana 19 Control Board shall suspend the marijuana cultivation facility's license until payment 20 is made. 21 (b) Upon receipt of the bond and its subsequent approval, the department shall 22 notify the Marijuana Control Board that the marijuana cultivation facility has met the 23 bond requirement. The Marijuana Control Board may not issue a license under 24 AS 17.38 until the department has received and the Department of Law has approved 25 the bond. 26 (c) A marijuana product manufacturing facility or retail marijuana store is 27 secondarily liable for the taxes on marijuana that is sold by or to the marijuana product 28 manufacturing facility or retail marijuana store. If requested by the department, the 29 marijuana product manufacturing facility or retail marijuana store shall provide the 30 department with proof that the taxes have been paid on the marijuana inventory in the 31 possession of the marijuana product manufacturing facility or retail marijuana store.
01 (d) The department may examine the books, papers, records, or memoranda of 02 a person growing, selling, receiving, storing, refining, or processing marijuana. A 03 person growing, selling, receiving, storing, refining, or processing marijuana shall 04 preserve all books, papers, records, or memoranda for at least three years and shall 05 provide the books, papers, records, or memoranda for inspection when demanded by 06 the department. 07 * Sec. 4. This Act takes effect immediately under AS 01.10.070(c).