Alaska 2025-2026 Regular Session

Alaska Senate Bill SB73 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1
2	2	SB0073A -1- SB 73
3	3	New Text Underlined [DELETED TEXT BRACKETED]
4	4
5	5	34-LS0324\G
6	6
7	7
8	8
9	9
10	10
11	11	SENATE BILL NO. 73
12	12
13	13	IN THE LEGISLATURE OF THE STATE OF ALASKA
14	14
15	15	THIRTY-FOURTH LEGISLATURE - FIRST SESSION
16	16
17	17	BY SENATOR CLAMAN
18	18
19	19	Introduced: 1/24/25
20	20	Referred: Labor and Commerce, Finance
21	21
22	22
23	23	A BILL
24	24
25	25	FOR AN ACT ENTITLED
26	26
27	27	"An Act relating to the registration of marijuana establishments; relating to a tax 1
28	28	exemption for qualified small businesses; relating to marijuana taxes; and providing for 2
29	29	an effective date." 3
30	30	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 4
31	31	* Section 1. AS 17.38.200(d) is amended to read: 5
32	32	(d) Within 45 to 90 days after receiving an application or renewal application, 6
33	33	the board shall issue a biennial [AN ANNUAL] registration to the applicant unless
34	34	7
35	35	the board finds the applicant is not in compliance with regulations enacted under 8
36	36	[PURSUANT TO] AS 17.38.190 or the board is notified by the relevant local 9
37	37	government that the applicant is not in compliance with ordinances and regulations 10
38	38	made under [PURSUANT TO] AS 17.38.210 and in effect at the time of application. 11
39	39	* Sec. 2. AS 17.38.210(e) is amended to read: 12
40	40	(e) A local government may establish a schedule of biennial [ANNUAL] 13
41	41	operating, registration, and application fees for marijuana establishments, provided 14 34-LS0324\G
42	42	SB 73 -2- SB0073A
43	43	New Text Underlined [DELETED TEXT BRACKETED]
44	44
45	45	that the local government may charge the 1
46	46	(1) application fee only if an application is submitted to the local 2
47	47	government in accordance with (f) of this section; and 3
48	48	(2) registration fee only if a registration is issued by the local 4
49	49	government in accordance with (f) of this section. 5
50	50	* Sec. 3. AS 17.38.210(f) is amended to read: 6
51	51	(f) If the board does not issue a registration to an applicant within 90 days 7
52	52	after receiving [OF RECEIPT OF] the application filed in accordance with 8
53	53	AS 17.38.200 and does not notify the applicant of the specific, permissible reason for 9
54	54	its denial, in writing and within that [SUCH] time period, or if the board has adopted 10
55	55	regulations under [PURSUANT TO] AS 17.38.190 and has accepted applications 11
56	56	under [PURSUANT TO] AS 17.38.200 but has not issued any registrations by 15 12
57	57	months after February 24, 2015, the applicant may resubmit its application directly to 13
58	58	the local regulatory authority, in accordance with [PURSUANT TO] (c) of this 14
59	59	section, and the local regulatory authority may issue a biennial [AN ANNUAL] 15
60	60	registration to the applicant. If an application is submitted to a local regulatory 16
61	61	authority under this subsection, the board shall forward to the local regulatory 17
62	62	authority the application fee paid by the applicant to the board upon request by the 18
63	63	local regulatory authority. 19
64	64	* Sec. 4. AS 17.38.210(h) is amended to read: 20
65	65	(h) A local regulatory authority issuing a registration to an applicant shall do 21
66	66	so within 90 days after receiving [OF RECEIPT OF] the submitted or resubmitted 22
67	67	application unless the local regulatory authority finds and notifies the applicant that 23
68	68	the applicant is not in compliance with ordinances and regulations made under 24
69	69	[PURSUANT TO] (b) of this section in effect at the time the application is submitted 25
70	70	to the local regulatory authority. The local government shall notify the board if a 26
71	71	biennial [AN ANNUAL] registration has been issued to the applicant. 27
72	72	* Sec. 5. AS 17.38.210(j) is amended to read: 28
73	73	(j) A subsequent or renewed registration may be issued under (f) of this 29
74	74	section on a biennial [AN ANNUAL] basis only upon resubmission to the local 30
75	75	government of a new application submitted to the board under [PURSUANT TO] 31 34-LS0324\G
76	76	SB0073A -3- SB 73
77	77	New Text Underlined [DELETED TEXT BRACKETED]
78	78
79	79	AS 17.38.200. 1
80	80	* Sec. 6. AS 17.38.320 is amended to read: 2
81	81	Sec. 17.38.320. Effect on registrations of prohibition of marijuana 3
82	82	establishments. If a majority of voters vote to prohibit the operation of marijuana 4
83	83	establishments under AS 17.38.300, the board may not issue, renew, or transfer, 5
84	84	between persons or locations, a registration for a marijuana establishment located 6
85	85	within the perimeter of the established village. A registration that may not be renewed 7
86	86	because of a local option election held under AS 17.38.300 is void 90 days after the 8
87	87	results of the election are certified. A registration that expires during the 90 days after 9
88	88	the results of a local option election are certified may be extended, until it is void 10
89	89	under this section, by payment of a prorated portion of the biennial [ANNUAL] 11
90	90	registration fee. 12
91	91	* Sec. 7. AS 43.20.012(a) is amended to read: 13
92	92	(a) The tax imposed by this chapter does not apply to 14
93	93	(1) an individual; 15
94	94	(2) a fiduciary; 16
95	95	(3) the income received by a regional association qualified under 17
96	96	AS 16.10.380 or nonprofit corporation holding a hatchery permit under AS 16.10.400 18
97	97	from the sale of salmon or salmon eggs under AS 16.10.450 or from a cost recovery 19
98	98	fishery under AS 16.10.455; [OR] 20
99	99	(4) the income received by a nonprofit corporation holding a permit 21
100	100	under AS 16.12.010 from the sale of shellfish under AS 16.12.080 or from a cost 22
101	101	recovery fishery under AS 16.12.090; or 23
102	102	(5) an Alaska corporation that is a qualified small business and 24
103	103	that meets the active business requirements in 26 U.S.C. 1202(e), as that 25
104	104	subsection read on January 1, 2012. 26
105	105	* Sec. 8. AS 43.20.012 is amended by adding new subsections to read: 27
106	106	(e) For the purposes of (a)(5) of this section, 28
107	107	(1) whether a corporation qualifies under (a)(5) of this section shall be 29
108	108	determined on the first day of the tax year for which the corporation claims it qualifies 30
109	109	under (a)(5) of this section; 31 34-LS0324\G
110	110	SB 73 -4- SB0073A
111	111	New Text Underlined [DELETED TEXT BRACKETED]
112	112
113	113	(2) all corporations that are members of the same parent-subsidiary 1
114	114	controlled group shall be treated as one corporation. 2
115	115	(f) In this section, 3
116	116	(1) "Alaska corporation" means a corporation that has been 4
117	117	incorporated in the state or is authorized to do business in the state; 5
118	118	(2) "parent-subsidiary controlled group" has the meaning given in 26 6
119	119	U.S.C. 1202, as that section read on January 1, 2012; 7
120	120	(3) "qualified small business" has the meaning given in 26 U.S.C. 8
121	121	1202, as that section read on January 1, 2012, and does not include a construction, 9
122	122	transportation, utility, or fisheries business. 10
123	123	* Sec. 9. AS 43.61.010(a) is amended to read: 11
124	124	(a) An excise tax is imposed on the sale or transfer of marijuana from a 12
125	125	marijuana cultivation facility to a retail marijuana store or marijuana product 13
126	126	manufacturing facility. Every marijuana cultivation facility shall pay an excise tax at 14
127	127	the rate of $12 an [$50 PER] ounce, or proportionate part thereof, on marijuana that is 15
128	128	sold or transferred from a marijuana cultivation facility to a retail marijuana store or 16
129	129	marijuana product manufacturing facility. 17
130	130	* Sec. 10. AS 43.61.010(b) is amended to read: 18
131	131	(b) The department may exempt certain parts of the marijuana plant from the 19
132	132	excise tax described in (a) of this section [OR MAY ESTABLISH A RATE LOWER 20
133	133	THAN $50 PER OUNCE FOR CERTAIN PARTS OF THE MARIJUANA PLANT]. 21
134	134	* Sec. 11. AS 43.61.010 is amended by adding a new subsection to read: 22
135	135	(g) The tax imposed under (a) of this section is imposed on the sale or transfer 23
136	136	of marijuana by a person who, without a current valid registration, cultivates 24
137	137	marijuana in an amount that exceeds the amount allowed under AS 17.38.020 for 25
138	138	personal use. A person who cultivates marijuana without a current valid registration is 26
139	139	liable for the tax imposed under this subsection at the time the sale or transfer is made. 27
140	140	* Sec. 12. AS 43.61.020(b) is amended to read: 28
141	141	(b) The marijuana cultivation facility shall pay monthly to the department, all 29
142	142	taxes, computed at the rate [RATES] prescribed in this chapter, on the respective total 30
143	143	quantities of the marijuana sold or transferred during the preceding month. The 31 34-LS0324\G
144	144	SB0073A -5- SB 73
145	145	New Text Underlined [DELETED TEXT BRACKETED]
146	146
147	147	monthly return shall be filed and the tax paid on or before the last day of each month 1
148	148	to cover the preceding month. 2
149	149	* Sec. 13. AS 43.61.030(a) is amended to read: 3
150	150	(a) A person who is delinquent in the payment of a tax [DELINQUENT 4
151	151	PAYMENTS] under this chapter is [SHALL] subject [THE MARIJUANA 5
152	152	CULTIVATION FACILITY] to civil penalties under AS 43.05.220. 6
153	153	* Sec. 14. The uncodified law of the State of Alaska is amended by adding a new section to 7
154	154	read: 8
155	155	APPLICABILITY. (a) AS 43.20.012(a), as amended by sec. 7 of this Act, and 9
156	156	AS 43.20.012(e) and (f), enacted by sec. 8 of this Act, apply to the tax year of a corporation 10
157	157	beginning on or after the effective date of this Act. 11
158	158	(b) AS 43.61.010(g), enacted by sec. 11 of this Act, and AS 43.61.030(a), as amended 12
159	159	by sec. 13 of this Act, apply to taxes accrued on or after the effective date of this Act. 13
160	160	* Sec. 15. This Act takes effect July 1, 2025. 14