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(b) The excess marijuana tax was not refunded to the consumer by the <br />marijuana retailer; and <br />(e) The consumer made a timely request for refund of excess marij Liana tax paid <br />as established in this rule. <br />S. The Tax Administrator or marijuana retailer may not consider any request for <br />refund of excess marijuana tax if the consumer is unable to provide a receipt that clearly identifies <br />the date of purchase and proof of payment of the excess marijuana tax. <br />R -3.706-K NO EFFECT ON STATE LAW REQUIREMENTS. <br />Nothing in this rule is intended affect or relieve marijuana retailers of any obligations under state <br />laws and rules, including the obligations to pay any state marijuana taxes, file returns and <br />maintain records. <br />Dated and effective this Z' day of 2017. <br />I!S' Jon R. Ruiz <br />City Manager <br />Administrative Order - Page 9 of 9 <br />