15-64-101. Definitions. As used in this part, the following definitions apply: (1) ”Adult-use dispensary” has the meaning provided in 16-12-102. (2) ”Department” means the department of revenue provided for in 2-15-1301. (3) ”Dispensary” means an adult-use dispensary or a medical marijuana dispensary. (4) ”Licensee” means a licensee operating an adult-use dispensary or a medical marijuana dispensary. (5) ”Marijuana” has the meaning […]
15-64-102. Tax on marijuana sales. (1) For a medical marijuana dispensary, there is a 4% tax on the retail price of marijuana, marijuana products, and live marijuana plants for use by individuals with debilitating medical conditions. (2) For an adult use-dispensary, there is a 20% tax on the retail price of marijuana, marijuana products, and live marijuana […]
15-64-103. Returns — payment — recordkeeping — authority of department. (1) Each dispensary licensed under Title 16, chapter 12, shall file a return, on a form provided by the department, and pay the tax due as provided in 15-64-102. (2) Each return must be authenticated by the person filing the return or by the person’s agent authorized […]
15-64-104. Deficiency assessment — penalty and interest — statute of limitations. (1) If the department determines that the amount of the tax due is greater than the amount disclosed by a return, it shall mail to the licensee a notice, pursuant to 15-1-211, of the additional tax proposed to be assessed. The notice must contain a […]
15-64-105. Procedure to compute tax in absence of statement — estimation of tax — failure to file — penalty and interest. (1) If the licensee fails to file any return required by 15-64-103 within the time required, the department may, at any time, audit the licensee or estimate the taxes due from any information in its […]
15-64-106. Authority to collect delinquent taxes. (1) (a) The department shall collect taxes that are delinquent as determined under this part. (b) If a tax imposed by this part or any portion of the tax is not paid when due, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7. […]
15-64-107 through 15-64-109 reserved.
15-64-110. Refunds — interest — limitations. (1) A claim for a refund or credit as a result of overpayment of taxes collected under this part must be filed within 5 years of the date that the return was due, without regard to any extension of time for filing. (2) (a) Interest paid by the department on an overpayment […]
15-64-111. Information — confidentiality — agreements with another state. (1) (a) Except as provided in subsections (2) through (5), in accordance with 15-30-2618 and 15-31-511, it is unlawful for an employee of the department or any other public official or public employee to disclose or otherwise make known information that is disclosed in a return or […]
15-64-112. Department to make rules. The department of revenue shall prescribe rules necessary to carry out the purposes of imposing and collecting the tax on the sale of marijuana and marijuana products. History: En. Sec. 26, Ch. 408, L. 2017; amd. Sec. 36, Ch. 576, L. 2021.
