GroundRules
AS 43.61.030: Administration and enforcement of tax.
Where this section sits in the code
- Title 43. Revenue and Taxation.
- Chapter 61. Excise Tax on Marijuana.
(a) Delinquent payments under this chapter shall subject the marijuana cultivation facility to civil penalties under AS 43.05.220.
(b) If a marijuana cultivation facility fails to pay the tax to the state the marijuana cultivation facility's registration may be revoked in accordance with procedures established under AS 17.38.190(a)(1).
Collected 2026-09-02T06:19:28Z. Source file · JSON