Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Cannabis Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 14.5. Cannabis Tax
Chapter 2. Cannabis Taxes

Section 34011.01

34011.01. Cannabis excise tax owed before January 1, 2023. 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 paid by the retailer to the distributor on or before April 1, 2023. This section shall not be construed to require the department to enforce this obligation.

(b) A cannabis retailer may claim a credit on the cannabis excise tax return for cannabis excise tax amounts paid to a distributor, pursuant to Section 34011, before January 1, 2023, on cannabis or cannabis products sold to a purchaser on or after January 1, 2023, for which the cannabis retailer is responsible for remitting to the department.

History—Added by Stats. 2022, Ch. 56 (AB 195), in effect June 30, 2022.