Public Notice of Proposed Regulations - Marijuana Excise Tax





Brief Description: The Department of Revenue proposes to make changes to the regulations pertaining to the excise tax on marijuana regarding the tax rate applicable to various parts of the marijuana plant.

The Department of Revenue proposes to adopt regulations in 15 AAC 61 of the Alaska Administrative Code, dealing with marijuana tax including the following:

(1) 15 AAC 61.100. Marijuana tax, is proposed to be changed to implement new tax rates for various parts of marijuana and to add a new subjection pertaining to the tax rate applicable to different parts of marijuana sold or transferred in a single package.

(2) 15 AAC 61.990. Definitions, is proposed to be amended by adding new paragraphs.

You may comment on the proposed regulation changes, including the potential costs to private persons of complying with the proposed changes, by submitting written comments to Kelly Mazzei at the Department of Revenue, 550 West 7th Avenue, Suite 500, Anchorage, Alaska, 99501. Additionally, the Department of Revenue will accept comments by electronic mail at, or by facsimile at (907) 269-6644. Written comments must be received no later than 4:00 p.m. on Friday, August 10, 2018.

You may submit written questions relevant to the proposed action to Kelly Mazzei by electronic mail or print at the addresses mentioned above. The questions must be received at least 10 days before the end of the public comment period. The Department of Revenue will aggregate its response to substantially similar questions and make the questions and responses available on the Alaska Online Public Notice System and the Tax Division website at

If you are a person with a disability who needs a special accommodation in order to participate in this process, please contact Kelly Mazzei at 907-269-1018 no later than July 27, 2018 to ensure that any necessary accommodations can be provided.

For a copy of the proposed regulation changes, contact Kelly Mazzei at 907-269-1018 or by email at, or go to and select the appropriate link under Regulations, Other Taxes, Proposed Regulations. The proposed regulation change is also available on the Alaska Online Public Notice System. If you would like to be added to the department's "Interested Parties" list to receive email notification of any proposed action you may contact Kelly Mazzei.

After the public comment period ends on Friday, August 10, 2018, the Department of Revenue will either adopt the proposed regulation changes or other provisions dealing with the same subject, without further notice, or decide to take no action. The language of the final regulations may be different from that of the proposed regulations. You should comment during the time allowed if your interests could be affected. Written comments received are public records and are subject to public inspection.

Statutory Authority: AS 43.05.080, AS 43.61.010

Statutes Being Implemented, Interpreted, or Made Specific: AS 43.61.010, AS 43.61.020, AS 43.61.030

Fiscal Information: The proposed regulation changes are not expected to require an increased appropriation.

Date: July 2, 2018 /s/ Ken Alper

Anchorage, Alaska Ken Alper

Director, Tax Division

(907) 269-6620

Attachments, History, Details


Department: Revenue
Category: Regulations
Sub-Category: Notice of Proposed Regulations
Location(s): Statewide
Project/Regulation #: 15 AAC 61
Publish Date: 7/2/2018
Archive Date: 8/11/2018