Alaska Administrative Code — Title 15 (Revenue)
15 AAC 61.120
Credits and refunds
Official textakleg.govlast amended
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.
(Eff. 5/28/2016, Register 218)
Statutory Authority:
Authority:
AS 43.05.080 AS 43.61.010 AS 43.61.020
Amendment history
Eff. 5/28/2016, Register 218
Source: official source document (full AAC Title 15 PDF)
In this chapter (7 sections)
- 61.010 · Returns
- 61.020 · License revocation and suspension
- 61.100 · Marijuana tax
- 61.110 · Exemptions
- 61.120 · Credits and refunds
- 61.900 · Record keeping
- 61.990 · Definitions