CHAPTER 3. Administration
Chapter 3 heading added by Stats. 2023, Ch. 511, Sec. 14.
§§ 34013–34021.5 · 19 sections
- § 34013 (a) The department shall administer and collect the taxes imposed by this part pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section…
- § 34013.1 Notwithstanding Sections 7056 and 55381: (a) The department may disclose the name, business name, business city location, account number, and account status of…
- § 34014 (a) (1) Until January 1, 2023, all distributors must obtain a separate permit from the department pursuant to regulations adopted by the department. No fee…
- § 34014.1 (a) Whenever any person fails to comply with any provision of this part relating to the cannabis excise tax or any rule or regulation of the department…
- § 34015 (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…
- § 34015.1 (a) (1) Any unlicensed person who is required to be licensed pursuant to Division 10 (commencing with Section 26000) of the Business and Professions Code and…
- § 34015.2 (a) Upon the termination, dissolution, or abandonment of the business of a corporation, partnership, limited partnership, limited liability partnership, or…
- § 34015.3 (a) (1) On or after January 1, 2028, any person who possesses, keeps, stores, or retains for the purpose of sale in this state, or sells or offers to sell in…
- § 34016 (a) Any peace officer or department employee granted limited peace officer status pursuant to paragraph (6) of subdivision (a) of Section 830.11 of the Penal…
- § 34017 The Legislative Analyst’s Office shall submit a report to the Legislature by January 1, 2020, with recommendations to the Legislature for adjustments to the…
- § 34018 (a) The California Cannabis Tax Fund is hereby created in the State Treasury. The Tax Fund shall consist of all taxes, interest, penalties, and other amounts…
- § 34019 (a) (1) For each fiscal year, the Department of Finance shall estimate revenues to be received pursuant to Sections 34011, 34011.2, and 34012 and provide those…
- § 34019.01 Notwithstanding subdivision (f) of Section 34019, for the 2021–22 fiscal year, the 2022–23 fiscal year, and the 2023–24 fiscal year, after disbursing funds…
- § 34019.1 (a) In the 2022–23 fiscal year, the sum of ten thousand dollars ($10,000) is hereby appropriated from the General Fund for the purposes of this section. In the…
- § 34019.5 Contracts entered into or amended by the State Department of Health Care Services to implement and administer the programs identified in paragraph (1) of…
- § 34020 The Controller shall periodically audit the Tax Fund to ensure that those funds are used and accounted for in a manner consistent with this part and as…
- § 34020.1 (a) On or before March 1, 2025, the Department of Cannabis Control, in consultation with the Department of Finance and the California Department of Tax and Fee…
- § 34021 The taxes imposed by this part shall be in addition to any other tax imposed by a city, county, or city and county.
- § 34021.5 (a) (1) A county may impose a tax on the privilege of cultivating, manufacturing, producing, processing, preparing, storing, providing, donating, selling, or…