California Proposed Emergency Cannabis Tax Regulation

Close-up of four medical marijuana prescription containers. One opened container is in the foreground with cannabis bud falling out.

The California Department of Tax and Fee Administration has adopted proposed emergency Cannabis Tax Regulation 3700, Cannabis Excise and Cultivation Taxes, to address critical issues with the cannabis excise and cultivation taxes before they are effective January 1, 2018.

Notice of Proposed Emergency Action The California Department of Tax and Fee Administration Has Adopted California Code of Regulations, Title 18, Section 3700, Cannabis Excise and Cultivation Taxes NOTICE IS HEREBY GIVEN that the California Department of Tax and Fee Administration (Department), pursuant to the authority vested in the Department pursuant to Revenue and Taxation Code (RTC) section 34013,1 has adopted California Code of Regulations, title 18, section (Regulation) 3700, Cannabis Excise and Cultivation Taxes, as an emergency regulation in accordance with Government Code (GC) section 11346.1, to be codified in new chapter 8.7, Cannabis Tax Regulations, which is being added to division 2 of title 18 of the California Code of Regulations. Regulation 3700 implements, interprets, and makes specific RTC sections 34010, 34011, 34012, 34013, and 34015, which apply to the cannabis excise and cultivation taxes imposed by part 14.5, Cannabis Taxes, (commencing with section 34010) of division 2 of the RTC, as added by the voters’ approval of Proposition 64 (Prop. 64) on November 8, 2016, and amended by Senate Bill No. (SB) 94 (Stats. 2017, ch. 27) and Assembly Bill No. (AB) 133 (Stats. 2017, ch. 253), which is commonly referred to as the Cannabis Tax Law (CTL). 2 Regulation 3700 also incorporates provisions from RTC section 55044, which authorizes the Department to relieve the penalty imposed by RTC section 34013, subdivision (e), under specified circumstances.



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