Alaska Administrative Code
Title 15 - Revenue
Chapter 61 - Marijuana Tax
Article 3 - General Provisions
15 AAC 61.990 - Definitions

Universal Citation: 15 AK Admin Code 15 AAC 61.990

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(1) repealed 1/1/2019;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"

(A) has the meaning given in AS 17.38.900;

(B) includes
(i) a standard marijuana cultivation facility as licensed under 3 AAC 306.400; and

(ii) a limited marijuana cultivation facility as licensed under 3 AAC 306.400;

(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

(A) failed a microbial testing required by 3 AAC 306.645(b); or

(B) contains observable seeds;

(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

(A) appear loose, wispy, or leafy; and

(B) are not dense to sight or touch;

(15) "mature bud" means a mature flower formed on a flowering marijuana plant, and consists of calyx, pistils, resin, and trichomes that are generally

(A) swelled with resin;

(B) dense to sight and touch; and

(C) visibly covered in trichomes;

(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

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