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(h) Absence of authority to hire, fire, and to set working conditions and <br />schedules; or <br />Delegation to another person any functions indicating liability. <br />R -3.706-E FILING AN EXTENSION OF TAXES OWED FOR GOOD CAUSE. <br />1. For purposes of this rule, "good cause" means circumstances beyond the reasonable <br />control of the marijuana retailer, including but not limited to: <br />(a) Death or serious illness of the marijuana retailer or member of the marijuana <br />retailer's immediate family; <br />(b) Destruction by fire, a natural disaster, or other casualty of the marijuana <br />retailer's home, place of business, or records needed to prepare the returns and remit <br />payment; and <br />(c) Unavoidable and unforeseen absence of the taxpayer from the state that <br />began before the due date of the marijuana tax payment. <br />2. For purposes of this rule, *',(,00d cause" does not include: <br />(a) Reliance on a professional to merely prepare a return and remit the <br />marijuana tax payment on time, <br />(b) Reliance on an employee or other agent of the marijuana retailer to merely <br />prepare a return and remit the marijuana tax payment on time; <br />(c) Lack of knowledge about filing deadlines or requirements; <br />(d) Mere inability to of the marijuana retailer to pay the marijuana tax; and <br />(e) Other circumstances that are within the control ol'the marijuana retailer or <br />its representatives. <br />3. If, for good cause., a n-tarij uana retailer is unable to file a marijuana tax return within <br />the prescribed time according to Rule P,-3.706-13, the Tax Administrator may grant the marijuana <br />retailer an extension of time for filing the return. '-f'he extension for filing a return does not extend <br />the time for payment of the marijuana tax. <br />4. A marijuana retailer may request a 30 -day extension to file a return of marijuana <br />tax by submitting to the Tax Administrator a written request for extension. The marijuana retailer <br />must file the extension request and remit the marijuana tax on or before the due date for the tax <br />Administrative Order - Page 5 of 9 <br />