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Business Taxes Law Guide – Revision 2021
 

Cannabis Tax Law

Index


A    B    C    D    E    G    I    L    M    N    P    R    S    T    U   



A

Administration

adoption of regulations and emergency regulations … 34012, … 34013

collection and administration

cultivation tax, stamp … 34012

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

"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

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 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

"Person" defined … 34010

"Purchase" defined … 34010


R

Rates

cannabis excise tax … 34011

cultivation tax … 34012

Requirement to collect … 34012.5

"Retail sale" defined … 34010


S

Sales and use tax

basis, cannabis excise tax … 34011

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