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Business Taxes Law Guide—Revision 2025
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 8.8. Cannabis Excise Tax Effective on and After January 1, 2023
Regulation 3800
Regulation 3800. Application of Chapter and Definitions.
Reference: Sections 34010 and 34011.2, Revenue and Taxation Code.
(a) Application of Chapter. This chapter applies to the cannabis excise tax imposed by Revenue and Taxation Code section 34011.2 on and after January 1, 2023. Chapter 8.7 of division 2 of title 18 of the California Code of Regulations (commencing with Reg. 3700) applies to the cannabis excise tax imposed by Revenue and Taxation Code section 34011 before January 1, 2023, the cultivation tax imposed by Revenue and Taxation Code section 34012 before July 1, 2022, and excess cannabis tax.
(b) Definitions. For purposes of this chapter, the following terms have the following meanings:
(1) "Department" means the California Department of Tax and Fee Administration.
(2) "Division 10" means division 10 (commencing with section 26000) of the Business and Professions Code and any regulations adopted by the Department of Cannabis Control or any successor implementing, interpreting, or making specific that division.
History— New Chapter 8.8 Certificate of Compliance transmitted to OAL on November 21, 2024, and filed January 8, 2025. New regulation filed January 8, 2025, and operative April 1, 2025 (Register 2025, No. 3).