Section 44-70-19. – Severability.
§ 44-70-19. Severability. If any provision of this chapter or the application of this chapter to any person or circumstances is held invalid, that invalidity shall not affect other provisions or applications of the chapter that can be given effect without the invalid provision or application, and to this end the provisions of this chapter […]
Section 44-70-10. – Inspections and investigations.
§ 44-70-10. Inspections and investigations. (a) The tax administrator or his or her duly authorized agent shall have authority to enter and inspect, without a warrant during normal business hours, and with a warrant during nonbusiness hours, the facilities and records of any licensee. (b) In any case where the administrator or his or her […]
Section 44-70-11. – Suspension or revocation of license.
§ 44-70-11. Suspension or revocation of license. The tax administrator shall inform the commission and upon the receipt of such information the commission shall be authorized to suspend or revoke any license under this chapter for failure of the licensee to comply with any provision of this chapter or with any provision of any other […]
Section 44-70-12. – Seizure and destruction.
§ 44-70-12. Seizure and destruction. Any cannabis or cannabis products found in violation of this chapter shall be declared to be contraband goods and may be seized by the tax administrator, his or her agents, or employees, or by any deputy sheriff, or police officer when directed by the tax administrator to do so, without […]
Section 44-70-13. – Penalties.
§ 44-70-13. Penalties. (a) Failure to file tax returns or to pay tax. In the case of failure: (1) To file. The tax return on or before the prescribed date, unless it is shown that the failure is due to reasonable cause and not due to willful neglect, an addition to tax shall be made […]
Section 44-70-14. – Claim for refund.
§ 44-70-14. Claim for refund. Whenever the tax administrator determines that any person is entitled to a refund of any monies paid by a person under the provisions of this chapter, or whenever a court of competent jurisdiction orders a refund of any monies paid, the general treasurer shall, upon certification by the tax administrator […]
Section 44-70-15. – Hearings and appeals.
§ 44-70-15. Hearings and appeals. (a) Any person aggrieved by any action under this chapter of the tax administrator or his or her authorized agent for which a hearing is not elsewhere provided may apply to the tax administrator, in writing, within thirty (30) days of the action for a hearing, stating the reasons why […]
Section 44-70-16. – Disclosure of confidential information.
§ 44-70-16. Disclosure of confidential information. (a) It shall be unlawful, except in proceedings before a court of competent jurisdiction or to collect the taxes or enforce the penalties provided by this chapter, for the tax administrator or any person having an administrative duty under those chapters to make known in any manner whatever the […]
Section 44-70-17. – Transfer of revenue.
§ 44-70-17. Transfer of revenue. The division of taxation shall transfer all collections remitted by adult use marijuana retailers pursuant to this chapter due to the net revenue of marijuana products. The tax administrator may base this transfer on an estimate of the net revenue of marijuana products derived from any other tax data collected […]
Section 44-70-18. – Rules and regulations.
§ 44-70-18. Rules and regulations. The tax administrator is authorized to promulgate rules and regulations to carry out the provisions, policies, and purposes of this chapter. The provisions of this chapter shall be liberally construed to foster the enforcement of and compliance with all provisions herein related to taxation. History of Section.P.L. 2022, ch. 31, […]