Alaska Administrative Code — Title 15 (Revenue)
15 AAC 61.900
Record keeping
Official textakleg.govlast amended
# (a)
A marijuana cultivation facility shall keep records to support the information required on the monthly tax returns including sales and transfers. The records must include an accounting for inventories of live plants, trimmings, and dried product on the first and last day of the month.
# (b)
An invoice, sales receipt, or other record of the sale or transfer of marijuana products from a marijuana cultivation facility must separately state the amount of tax due after the sale or transfer.
(Eff. 5/28/2016, Register 218)
Statutory Authority:
Authority:
AS 43.05.080 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