Section 15 AAC 61.900 - Record keeping(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, July 2016Authority:AS 43.05.080
AS 43.61.020