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DIVISION 2. OTHER TAXES 6001-61050›PART 14.5. Cannabis Tax 34010-34021.5›CHAPTER 2. Cannabis Taxes 34011-34012.5

§ 34012.3

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

(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.

(Added by Stats. 2022, Ch. 56, Sec. 24. (AB 195) Effective June 30, 2022. Operative January 1, 2023, by its own provisions.)

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California Revenue and Taxation Code

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