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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 1. General Provisions and Definitions | (View entire chapter)
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
Chapter 3. Administration | (View entire chapter)
- 34013 Administration
- 34013.1 Information disclosure
- 34014 Permits
- 34014.1 Permit suspension and revocation
- 34015 Due date; returns and payments
- 34015.1 Deficiency determination; unlicensed persons
- 34015.2 Personal liability
- 34015.3 Liability from selling a product presumed to be cannabis or a cannabis product
- 34016 Inspection authority
- 34017 Legislative report; Legislative Analyst's Office
- 34018 California Cannabis Tax Fund
- 34019 Disposition of proceeds
- 34019.01 Disposition of proceeds; additional requirements.
- 34019.1 Fund appropriation
- 34019.5 Contracts to Implement and Administer Youth Substances Abuse Prevention Programs
- 34020 Tax fund audit
- 34020.1 Report
- 34021 Local preemption
- 34021.5 Local tax authorization