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Business Taxes Law Guide—Revision 2024

Cannabis Tax Regulations

Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration — Business Taxes (State Board of Equalization — Business Taxes — See Chapters 6 and 9.9)
Chapter 8.7. Cannabis Tax Regulations

Regulation 3701


Regulation 3701. Collection and Remittance of the Cannabis Excise Tax.

[Repealed by operation of law December 11, 2019.]