HB 196: "An Act relating to a tax on certain opioids; relating to the alcohol and other drug abuse treatment and prevention fund; and providing for an effective date."
00 HOUSE BILL NO. 196 01 "An Act relating to a tax on certain opioids; relating to the alcohol and other drug abuse 02 treatment and prevention fund; and providing for an effective date." 03 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 04 * Section 1. AS 43.60.050(a) is amended to read: 05 (a) The alcohol and other drug abuse treatment and prevention fund is 06 established in the general fund. The Department of Administration shall separately 07 account for and deposit in the alcohol and other drug abuse treatment and 08 prevention fund 09 (1) 50 percent of the tax collected under AS 43.60.010; and 10 (2) 100 percent of the tax collected under AS 43.61.100 [AND 11 DEPOSIT IT INTO THE ALCOHOL AND OTHER DRUG ABUSE TREATMENT 12 AND PREVENTION FUND]. 13 * Sec. 2. AS 43.61.020(b) is amended to read: 14 (b) The marijuana cultivation facility shall pay monthly to the department, all
01 taxes, computed at the rates prescribed in AS 43.61.010 - 43.61.030 [THIS 02 CHAPTER], on the respective total quantities of the marijuana sold or transferred 03 during the preceding month. The monthly return shall be filed and the tax paid on or 04 before the last day of each month to cover the preceding month. 05 * Sec. 3. AS 43.61.030(a) is amended to read: 06 (a) Delinquent payments under AS 43.61.010 - 43.61.030 [THIS CHAPTER] 07 shall subject the marijuana cultivation facility to civil penalties under AS 43.05.220. 08 * Sec. 4. AS 43.61 is amended by adding a new section to read: 09 Article 2. Opioid Tax. 10 Sec. 43.61.100. Opioid tax. (a) An excise tax of one cent on a morphine 11 milligram equivalent of opioid is levied in the state. The tax is levied when a person 12 (1) imports an opioid into the state from outside the state for sale; 13 (2) makes, manufactures, or fabricates an opioid in the state for sale in 14 the state; or 15 (3) ships or transports an opioid to a retailer in the state for sale by the 16 retailer. 17 (b) The tax imposed under this section 18 (1) does not apply to a prescribed drug that is used exclusively for the 19 treatment of opioid addiction as part of a medically assisted treatment effort; 20 (2) in the case of a product that includes an opioid and another 21 ingredient, applies only to the portion of the product that is an opioid. 22 (c) The proceeds from the tax on opioids shall be deposited in the alcohol and 23 other drug abuse treatment and prevention fund established under AS 43.60.050. 24 (d) The department may adopt regulations necessary to implement this 25 section. 26 (e) The Department of Health and Social Services shall publish the 27 information necessary for a taxpayer to convert an opioid milligram to a morphine 28 milligram equivalent. 29 (f) In this section, 30 (1) "opioid" has the meaning given in AS 17.20.085; 31 (2) "opioid overdose drug" has the meaning given in AS 17.20.085.