00 HOUSE BILL NO. 337 01 "An Act relating to taxes on marijuana." 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 bond of $5,000, payable to the department and approved 17 by the Department of Law. If a marijuana cultivation facility fails to pay the tax to the 18 state, the marijuana cultivation facility forfeits the bond and the Marijuana Control 19 Board shall suspend the marijuana cultivation facility's license until payment is made. 20 (b) Upon receipt of the bond and its subsequent approval, the department shall 21 notify the Marijuana Control Board that the marijuana cultivation facility has met the 22 bond requirement. The Marijuana Control Board may not issue a license under 23 AS 17.38 until the department has received and approved the bond. 24 (c) A marijuana product manufacturing facility or retail marijuana store is 25 secondarily liable for the taxes on marijuana that is sold by or to the marijuana product 26 manufacturing facility or retail marijuana store. If requested by the department, the 27 marijuana product manufacturing facility or retail marijuana store shall provide the 28 department with proof that the taxes have been paid on the marijuana inventory in the 29 possession of the marijuana product manufacturing facility or retail marijuana store. 30 (d) The department may examine the books, papers, records, or memoranda of 31 a person growing, selling, receiving, storing, refining, or processing marijuana. A 01 person growing, selling, receiving, storing, refining, or processing marijuana shall 02 preserve all books, papers, records, or memoranda for at least three years and shall 03 provide the books, papers, records, or memoranda for inspection when demanded by 04 the department.