Proposed Emergency Regulation 3802, Gross Receipts from Sales of Cannabis and Cannabis Products

The California Department of Tax and Fee Administration proposes to adopt emergency Regulation 3802, Gross Receipts from Sales of Cannabis and Cannabis Products. The emergency regulation clarifies the meaning of the phrase “gross receipts of any retail sale by a cannabis retailer” as provided in Revenue and Taxation Code section 34011.2.

Date Description of Task
12/15/2023 OAL Approval, Emergency Regulation 3802 Text, Regulation 3700 Text
12/05/2023 Submitted to the Office of Administrative Law
11/27/2023 Notice of Emergency Action, Regulation 3802 Text