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BTLG Table of Contents > Cannabis Tax Law > Table of Contents

Cannabis Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 14.5. Cannabis Tax

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Chapter 1. General Provisions and Definitions | (View entire chapter)

• 34010 Definitions

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Chapter 2. Cannabis Taxes | (View entire chapter)

• 34011 Cannabis excise tax
• 34011.01 Cannabis excise tax owed before January 1, 2023
• 34011.1 Vendor compensation
• 34011.2 Imposition and rate of cannabis excise tax
• 34012 Cultivation tax
• 34012.1 Medicinal Cannabis or Medicinal Cannabis Product Designated for Donation
• 34012.2 Trade samples
• 34012.3 Excess cannabis excise tax
• 34012.5 Excess tax

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Chapter 3. Administration | (View entire chapter)

• 34013 Administration
• 34013.1 Information disclosure
• 34014 Permits
• 34014.1 Permit suspension and revocation
• 34015 Due date; returns and payments
• 34015.1 Deficiency determination; unlicensed persons
• 34015.2 Personal liability
• 34016 Inspection authority
• 34017 Legislative report; Legislative Analyst's Office
• 34018 California Cannabis Tax Fund
• 34019 Disposition of proceeds
• 34019.01 Disposition of proceeds; additional requirements.
• 34019.1 Fund appropriation
• 34019.5 Contracts to Implement and Administer Youth Substances Abuse Prevention Programs
• 34020 Tax fund audit
• 34020.1 Report
• 34021 Local preemption
• 34021.5 Local tax authorization

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Index