California § 34012.3. 34012.3. (Added by Stats. 2022, Ch. 56, Sec. 24.)

California Statutes

§ 34012.3. — 34012.3. (Added by Stats. 2022, Ch. 56, Sec. 24.)

California § 34012.3.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 14.5.PART 14.5. Cannabis Tax

Ch. 2.CHAPTER 2. Cannabis Taxes

This text of California § 34012.3. (34012.3. (Added by Stats. 2022, Ch. 56, Sec. 24.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 34012.3. (2026).

Text

(a)The cannabis excise tax required to be collected by a cannabis retailer, and any amount not returned to the purchaser that is not tax but was collected from the purchaser under the representation by the cannabis retailer that it was tax, constitutes debt owed by the cannabis retailer to this state.

(b)This section shall become operative on January 1, 2023.

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