BlackletterCalifornia law

PART 14.5. Cannabis Tax [34010. - 34021.5.]

Heading of Part 14.5 amended by Stats. 2017, Ch. 27, Sec. 161.

§§ 34010–34021.5 · 29 sections

  1. CHAPTER 1. General Provisions and Definitions § 34010 · 1 section
    • § 34010 (a) This part shall be known, and may be cited, as the “Cannabis Tax Law.” (b) For purposes of this part: (1) “2020–21 fiscal year baseline” means the total…
  2. CHAPTER 2. Cannabis Taxes §§ 34011–34012.5 · 9 sections
    • § 34011 (a) (1) Effective January 1, 2018, a cannabis excise tax shall be imposed upon purchasers of cannabis or cannabis products sold in this state at the rate of 15… see note
    • § 34011.01 (a) Any amount owed by a cannabis retailer to a distributor in connection with the collection of cannabis excise tax owed prior to January 1, 2023, shall be…
    • § 34011.1 (a) (1) Until December 31, 2025, a licensed cannabis retailer that has received approval from the Department of Cannabis Control for a fee waiver under Section…
    • § 34011.2 (a) (1) Effective on and after January 1, 2023, a cannabis excise tax shall be imposed upon purchasers of cannabis or cannabis products sold in this state at…
    • § 34012 (a) (1) Effective January 1, 2018, and before July 1, 2022, there is hereby imposed a cultivation tax on all harvested cannabis that enters the commercial… see note
    • § 34012.1 (a) Notwithstanding Section 34012, on and after the operative date of the act adding this section, the cultivation tax shall not be imposed on medicinal…
    • § 34012.2 (a) On and after January 1, 2022, there is exempt from the cultivation tax imposed pursuant to Section 34012 the cultivation of all harvested cannabis that…
    • § 34012.3 (a) The cannabis excise tax required to be collected by a cannabis retailer, and any amount not returned to the purchaser that is not tax but was collected…
    • § 34012.5 (a) The cultivation tax and cannabis excise tax imposed pursuant to Section 34011 required to be collected by the distributor, or required to be collected by…
  3. CHAPTER 3. Administration §§ 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…