Refund of Excess Marijuana Tax for Consumers

# (1)

(1) If a consumer determines that the actual amount of marijuana tax the consumer paid to a marijuana retailer was computed on an amount that is not taxable or is in excess of the correct tax amount, the consumer may request a refund of the overpayment of marijuana tax in writing to the marijuana retailer where the excess marijuana tax was paid. The request must be mailed or delivered to the marijuana retailer within 30 days of the date of the excess tax payment.

# (2)

(2) Written notification of excess marijuana tax paid and any request for refund must include the marijuana retailer's business name, nature of the excess marijuana tax paid, remedy requested and a receipt clearly identifying the date of purchase and proof of payment of the excess marijuana tax.

# (3)

(3) If, within 60 days of the date of the original request for refund established in section (1), the marijuana retailer does not return the excess tax to the consumer, the consumer may appeal to the Department of Revenue by filing a written appeal within 120 days of the date of the original request for refund. An appeal to the department requires written notification to the department as outlined in section (2) of this rule.

# (4)

(4) The department must refund excess marijuana taxes to a consumer when shown by satisfactory proof that:

(a) The consumer paid excess marijuana tax to a marijuana retailer;

(b) The excess marijuana tax was not refunded to the consumer by the marijuana retailer; and

(c) The consumer made a timely request for refund of excess marijuana tax paid as established in this rule.

# (5)

(5) The department or marijuana retailer may not consider any request for refund of excess marijuana tax if the consumer is unable to provide a receipt that clearly identifies the date of purchase and proof of payment of the excess marijuana tax.