The Arizona Revised Statutes have been updated to include the revised sections from the 56th Legislature, 1st Regular Session. Please note that the next update of this compilation will not take place until after the conclusion of the 56th Legislature, 2nd Regular Session, which convenes in January 2024.
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This online version of the Arizona Revised Statutes is primarily maintained for legislative drafting purposes and reflects the version of law that is effective on January 1st of the year following the most recent legislative session. The official version of the Arizona Revised Statutes is published by Thomson Reuters.
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 in compliance with tax obligations under this title or title 43.