Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2024
Cannabis Tax Law
Index
A B C D E G I L M N P R S T U V
A
Administration
adoption of regulations and emergency regulations … 34012, … 34013
collection and administration
cultivation tax, stamp … 34012
information disclosure … 34013.1
legal action to collect deficiency … 34013
reimbursement, BOE costs … 34019
"Arm's length transaction" defined … 34010
"Average market price" defined … 34010
B
"Bureau" defined … 34010
C
California Cannabis Tax Fund … 34018
fund audit … 34020
disposition of proceeds … 34019
disposition of proceeds; additional requirements … 34019.01
fund appropriation … 34019.1
report … 34020.1
"Cannabis" defined … 34010
"Cannabis products" defined … 34010
"Cannabis flowers" defined … 34010
"Cannabis leaves" defined … 34010
"Cannabis retailer" defined … 34010
Criminal penalty, violations … 34016
Cultivation tax
Exemption, medicinal cannabis and medicinal cannabis product designated for donation … 34012.1
imposition … 34012
product categories, department authority to establish … 34012
tax stamp, department regulatory authority … 34012
"Cultivator" defined … 34010
D
Deficiency determination … 34015.1
Definitions … 34010
"Designated for donation" … 34010
Disposition of proceeds … 34019
"Distributor" defined … 34010
Due date, returns and payments … 34015
E
"Enters the commercial market" defined … 34010
Excess cannabis excise tax … 34012.3
Excess tax … 34012.5
G
"Gross receipts" defined … 34010
I
Inspection authority … 34010
penalty failure or refusal … 34016
seizure authority … 34016
L
Licensee permit requirements … 34014
Legislative report … 34017
Local tax
authorization, county … 34021.5
preemption … 34021
M
"Manufacturer" defined … 34010
"Medicinal cannabis patient" defined … 34010
"Microbusiness" defined … 34010
N
"Nonprofit" defined … 34010
P
Penalty
false or fraudulent report … 34016
failure or refusal to allow inspection … 34016
Permits … 34014
Permit suspension and revocation … 34014.1
"Person" defined … 34010
Personal liability … 34015.2
"Purchase" defined … 34010
R
Rates
cannabis excise tax … 34011
cannabis excise tax effective on and after January 1, 2023 … 34011.2
cultivation tax … 34012
Requirement to collect … 34012.5
"Retail sale" defined … 34010
S
Sales and use tax
basis, cannabis excise tax … 34011
cannabis excise tax owed before January 1, 2023 … 34011.1
exemption, medicinal cannabis … 34011
"Sale" defined … 34010
Security … 34014
Seizure authority, untaxed cannabis or cannabis products … 34016
T
Taxes, failure to pay penalty … 34013
"Tax fund" defined … 34010
Tax stamps, cultivation tax … 34012
"Sale" defined … 34010
U
"Unprocessed cannabis" defined … 34010
V
Vendor compensation … 34011.1