Section 26-57-1505 - Remittance of tax(a) The tax levied by § 26-57-1504 shall be paid by the cultivation facility, dispensary, or other marijuana business when the usable marijuana is sold.(b) The cultivation facility, dispensary, or other marijuana business subject to this tax shall file a monthly return and remit the tax for the month to the Secretary of the Department of Finance and Administration on or before the twentieth day of the month next following the month in which the sale or purchase was made.(c)(1) The return shall be filed with the Department of Finance and Administration through the Arkansas Taxpayer Access Point electronic filing system, or its successor.(2) The return shall contain such information as the secretary requires for the proper administration of this subchapter.(3) Payment shall be made through the Arkansas Taxpayer Access Point, or its successor, when cultivation facilities, dispensaries, or other marijuana businesses are authorized to use federal banking systems.Amended by Act 2019, No. 910,§ 4228, eff. 7/1/2019.Amended by Act 2019, No. 910,§ 4227, eff. 7/1/2019.Added by Act 2017, No. 1098,§ 2, eff. 7/1/2017.