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A. A buyer who protests the payment of the tax levied under this chapter shall pay the tax and shall provide the distributor or marijuana cultivator and the clerk with a written statement of protest within five working days of the sale that identifies the sale that is the subject of the tax protested, the amount of tax paid, the buyer’s and distributor’s or marijuana cultivator’s name, mailing address, telephone number and the basis for the protest.

B. If the distributor or marijuana cultivator protests their liability on an assessment under HBC 3.82.070 which has become final, the distributor or marijuana cultivator shall pay the tax under written protest setting forth the basis for the protest. No action for a refund may be maintained nor may a defense to nonpayment be maintained in a civil action unless the amount in dispute has been paid by the distributor or marijuana cultivator under written protest filed at or before the time of payment. (Ord. 18-03-489 § 8)