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Business Taxes Law Guide—Revision 2025
Cannabis Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 14.5. Cannabis Tax
Chapter 2. Cannabis Taxes.(View entire chapter)
- 34011 Cannabis excise tax
- 34011.01 Cannabis excise tax owed before January 1, 2023
- 34011.1 Vendor compensation
- 34011.2 Imposition and rate of cannabis excise tax
- 34012 Cultivation tax
- 34012.1 Medicinal Cannabis or Medicinal Cannabis Product Designated for Donation
- 34012.2 Trade samples
- 34012.3 Excess cannabis excise tax
- 34012.5 Excess tax