Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2023

Cannabis Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 14.5. Cannabis Tax

Section 34017

34017. Legislative report; Legislative Analyst's Office. 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 tax rate to achieve the goals of undercutting illicit market prices and discouraging use by persons younger than 21 years of age while ensuring sufficient revenues are generated for the programs identified in Section 34019.

History—Added by Proposition 64, approved by voters at the November 8, 2016 election, in effect November 9, 2016.