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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 34021
34021. Local preemption. The taxes imposed by this part shall be in addition to any other tax imposed by a city, county, or city and county.
History—Added by Proposition 64, approved by voters at the November 8, 2016 election, in effect November 9, 2016.