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Business Taxes Law Guide—Revision 2024
Cannabis Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 14.5. Cannabis Tax
Chapter 3. Administration
Section 34015
Text of Section Operative November 9, 2016
34015. Due date; returns and payments. (a) Unless otherwise prescribed by the department pursuant to subdivision (c), the cannabis excise tax imposed by Section 34011 and cultivation tax imposed by this part is due and payable to the department quarterly on or before the last day of the month following each quarterly period of three months. On or before the last day of the month following each quarterly period, a return for the preceding quarterly period shall be filed with the department by each distributor using electronic media. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department. If the cultivation tax is paid by stamp pursuant to subdivision (d) of Section 34012, the department may by regulation determine when and how the tax shall be paid.
(b) The department may require every person engaged in the cultivation, distribution, manufacturing, retail sale of cannabis or cannabis products, or any other person required to be licensed pursuant to Division 10 (commencing with Section 26000) of the Business and Professions Code to file, on or before the 25th day of each month, a report using electronic media respecting the person's inventory, purchases, and sales during the preceding month and any other information as the department may require to carry out the purposes of this part. Reports shall be authenticated in a form or pursuant to methods as may be prescribed by the department.
(c) The department may adopt regulations prescribing the due date for returns and remittances of cannabis excise tax collected by a distributor in an arm's length transaction pursuant to subdivision (b) of Section 34011.
(d) The department may make examinations of the books and records of any person licensed, or required to be licensed, pursuant to Division 10 (commencing with Section 26000) of the Business and Professions Code, as it may deem necessary in carrying out this part.
(e) This section shall remain in effect only until April 30, 2023, and as of that date is repealed.
History—Added by Proposition 64, approved by voters at the November 8, 2016 election, in effect November 9, 2016. Stats. 2017, Ch. 27 (SB 94), in effect June 27, 2017, substituted "cannabis" for "marijuana" throughout; substituted "Unless otherwise prescribed … to subdivision (c), the" for "Marijuana" before "excise tax imposed" in the first sentence, and substituted "distributor" for "person required to be licensed for cultivation or retail sale under Chapter 3.5 (commencing with Section 19300) of Division 8 or Division 10 (commencing with Section 26000) of the Business and Professions Code" after "with the board by each" in the second sentence of subdivision (a); substituted "manufacturing," for "or," after "engaged in the cultivation," and substituted "cannabis or cannabis products, or any other person" for "marijuana and marijuana products" after "retail sale of", and deleted "Chapter 3.5 (commencing with Section 19300 of Division 8" after "required to be licensed pursuant to", in subdivision (b); and added subdivisions (c) and (d). Stats. 2022, Ch. 56 (AB 195), in effect June 30, 2022, substituted "department" for "board" throughout; added "cannabis" after "subdivision (c), the" and substituted "34012," for "34012" after "subdivision (d) of Section" in the third sentence of subdivision (a); added "cannabis" after "remittances of" in subdivision (c); and added subdivision (e).
Text of Section Operative January 1, 2023
34015. Due date; returns and payments. (a) Unless otherwise prescribed by the department, the cannabis excise tax imposed by Section 34011.2 is due and payable to the department quarterly on or before the last day of the month following each quarterly period of three months. On or before the last day of the month following each quarterly period, each cannabis retailer shall file a return for the preceding quarterly period with the department using electronic media prescribed by the department. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department.
(b) The department may require every person engaged in the cultivation, distribution, manufacturing, or retail sale of cannabis or cannabis products, or any other person required to be licensed pursuant to Division 10 (commencing with Section 26000) of the Business and Professions Code to file, on or before the 25th day of each month, a report using electronic media prescribed by the department with respect to the person’s inventory, purchases, and sales during the preceding month and any other information as the department may require to carry out the purposes of this part. Reports shall be authenticated in a form or pursuant to methods as may be prescribed by the department.
(c) The department may examine the books and records of any person licensed, or required to be licensed, pursuant to Division 10 (commencing with Section 26000) of the Business and Professions Code, as it may deem necessary in carrying out this part.
(d) This section shall become operative on January 1, 2023.
History—Added by Stats. 2022, Ch. 56 (AB 195), in effect June 30, 2022.