California Revenue and Taxation Code

§ 34012

RTC § 34012 Effective Jun 30, 2022Div. 2 · Part 14.5 · Ch. 2

Statute text

(a)(1) Effective January 1, 2018, and before July 1, 2022, there is hereby imposed a cultivation tax on all harvested cannabis that enters the commercial market upon all cultivators. The tax shall be due after the cannabis is harvested and enters the commercial market.

(A)The tax for cannabis flowers shall be nine dollars and twenty-five cents ($9.25) per dry-weight ounce.

(B)The tax for cannabis leaves shall be set at two dollars and seventy-five cents ($2.75) per dry-weight ounce.

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Legislative history

Amended by Stats. 2022, Ch. 56, Sec. 23. (AB 195) Effective June 30, 2022. Conditionally inoperative as prescribed by Stats. 2022, Ch. 56, Sec. 41. \n\n Repealed conditionally as prescribed by Stats. 2022, Ch. 56, Sec. 41. See later operative version as amended by Stats. 2021, Ch. 70. Note: This section was added on Nov. 8, 2016, by initiative Prop. 64.