Get My Payment | Internal Revenue Service 2013-2024

Get My Payment | Internal Revenue Service: What You Should Know

All online tax information is on the Department of the Treasury's (Treasury) website: U.S. Internal Revenue Service (Internal Revenue Service) at . Get information and make a payment of a tax payment or other payment at IRS.gov. IRS.gov I-502: Marijuana Legalization and Regulation Act of 2014 (Effective May 5, 2014) The I-502 Act passed the Washington State Senate in April and was signed by the Governor on May 7, 2014. (Effective May 9, 2014) The I-502 Act regulates the commercial production, distribution, possession, use, and transportation of both cannabis and marijuana for all purposes in the State. It limits commercial production, distribution, possession, and use to those persons specifically licensed for the commercial cultivation or commercial distribution of marijuana and cannabis to persons who meet certain financial requirements and requirements by a marijuana establishment in the State. Commercial production licenses are granted by the Department of Revenue and are available to those applicants who have earned a prior tax exemption determination. The I-502 Act also establishes a two-year pilot program to allow the retail sale of marijuana and cannabis to persons age twenty-one or older upon the issuance of retail marijuana license fees, the issuance of identification cards, and a determination by the State that the program will be consistent with existing laws regulating the possession, cultivation, production, and commerce of marijuana in Washington State. Beginning January 8, 2015, the State is required to adopt regulations implementing the I-502 Act. These regulations must also be in effect 60 days before the State's first retail sales of marijuana and cannabis to persons age 21 and older, except for commercial cultivators who may only sell cannabis to persons 21 years or older on a one-for-one purchase basis. The I-502 Act sets regulations for the commercial sale of cannabis to adults who are at least 21 years old but do not qualify for license to use cannabis for medical purposes by March 8, 2016. If the State fails to adopt regulations by March 8, 2016, recreational consumers may begin buying marijuana from non-retail outlets on January 1, 2016. The I-502 Act does not establish a State-run system for recreational cannabis sales or establish penalties for non-compliance with the Act. The State is not required to license, register, regulate, or tax recreational users. The I-502 Act establishes rules concerning marijuana establishments and marijuana products.

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