Proposed Adoption of New Regulations 3800, Application of Chapter and Definitions, and 3820, Responsible Person Liability, Emergency Amendments to Regulation 3700, Cannabis Excise and Cultivation Taxes, Emergency Regulations 3703, Excess Cannabis Tax, 3805, Cannabis Excise Tax Credit, and 3810, Vendor Compensation, renumbered Emergency Regulation 3801, Cannabis Excise Tax and Cannabis Retailer Excise Tax Permit, and Amendments to Regulations 3801, 3810 and 3501, Records

The California Department of Tax and Fee Administration proposes to adopt California Code of Regulations, title 18, chapter 8.8, Cannabis Excise Tax Effective on and after January 1, 2023, emergency amendments to Regulation 3700, Cannabis Excise and Cultivation Taxes, and emergency Regulations 3703, Excess Cannabis Tax, 3800, Cannabis Excise Tax and Cannabis Retailer Excise Tax Permit, 3805, Cannabis Excise Tax Credit, and 3810, Vendor Compensation, through the regular rulemaking process. CDTFA also proposes to adopt new Regulations 3800, Application of Chapter and Definitions, and 3820, Responsible Person Liability, renumber Regulation 3800 as Regulation 3801, and amend renumbered Regulation 3801, Regulation 3810, and Regulation 3501, Records, through the regular rulemaking process. The proposed regulatory action implements, interprets, and makes specific the amendments made to the Cannabis Tax Law by Assembly Bill No. (AB) 195 (Stats. 2022, ch. 56) and clarifies the record keeping requirements for cannabis retailers.