Alaska Administrative Code
Title 15 - Revenue
Chapter 61 - Marijuana Tax
Article 3 - General Provisions
15 AAC 61.990 - Definitions
Current through February 27, 2024
In AS 43.61 and this chapter,
(1) repealed 1/1/2019;
(2) "department" means the Department of Revenue;
(3) "marijuana" has the meaning given in AS 17.38.900;
(4) "marijuana cultivation facility"
(5) "marijuana establishment" has the meaning given in AS 17.38.900;
(6) "marijuana product manufacturing facility" has the meaning given in
(7) "marijuana products" has the meaning given in AS 17.38.900;
(8) "marijuana testing facility" has the meaning given in AS 17.38.900;
(9) "retail marijuana store" has the meaning given in AS 17.38.900;
(10) "transfer" means the exchange of marijuana, with or without consideration, or by barter, between marijuana establishments, or within marijuana establishments possessing multiple permits, for commercial purposes.
(11) "Abnormal bud" means a flower formed on a flowering marijuana plant, and consists of calyx, pistils, resin, and trichomes, that also
(12) "clones" has the meaning given in 3 AAC 306.990(b):
(13) "Flowering" has the meaning given in 3 AAC 306.990(a);
(14) "Immature bud" means an immature flower formed on a flowering marijuana plant, and consists of calyx, pistils, resin, and trichomes that generally
(15) "mature bud" means a mature flower formed on a flowering marijuana plant, and consists of calyx, pistils, resin, and trichomes that are generally
(16) "remainder of the plant" means any part of a flowering marijuana plant not included in (11), (14), or (15) of this section.
Authority:AS 43.05.080
AS 43.61.010
AS 43.61.020
AS 43.61.030