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)

Authority: AS 43.05.080, AS 43.61.010, AS 43.61.020