2020 Arizona Revised Statutes
Title 42 - Taxation
§ 42-5453 Return statement and payment by marijuana establishment; penalty; interest; rules; confidential information
42-5453. Return statement and payment by marijuana establishment; penalty; interest; rules; confidential information
(Caution: 1998 Prop. 105 applies)
A. The tax imposed by this article is due and payable, together with a return statement prescribed by the department, for each month on or before the twentieth day of the succeeding month.
B. A marijuana establishment that fails to pay the tax imposed by this article within ten days after the date the payment is due is subject to and shall pay a penalty determined under section 42-1125, plus interest at the rate determined pursuant to section 42-1123, from the time the tax was due and payable until paid. The department may waive any penalty or interest if it determines that the marijuana establishment has made a good faith attempt to comply with the requirements of this article.
C. The monthly return statement prescribed by the department shall include an accounting of the quantity of marijuana that is sold by a marijuana establishment that is subject to the tax imposed by this article during the tax month.
D. All penalties and interest collected pursuant to this section shall be deposited in the smart and safe Arizona fund established by section 36-2856.
E. The department may adopt rules that are necessary or convenient to enforce this article, except that those rules may not conflict with title 36, chapter 28.2.
F. The department may share confidential information as defined in section 42-2001 with the department of health services for its use in determining whether a marijuana establishment, marijuana testing facility or dual licensee is compliance with tax obligations under this title or title 43.
