California Revenue and Taxation Code

§ 34012.1

RTC § 34012.1 Effective Jan 1, 2020Div. 2 · Part 14.5 · Ch. 2

Statute text

(a)Notwithstanding Section 34012, on and after the operative date of the act adding this section, the cultivation tax shall not be imposed on medicinal cannabis designated for donation by a cultivator in the track and trace system.

(b)A person licensed under Division 10 (commencing with Section 26000) of the Business and Professions Code that certifies in writing that medicinal cannabis or a medicinal cannabis product will be donated to a medicinal cannabis patient and sells or uses the medicinal cannabis or medicinal cannabis product in some manner or for some purpose other than donation, shall be liable for the taxes under this part. The certification in writing shall relieve the cultivator that donates the medicinal cannabis from liability for the taxes imposed and shall relieve the distributor from liability for the taxes required to be collected under this part, only if the certification is taken in good faith.

(c)A distributor or manufacturer shall not collect or remit the cultivation tax for medicinal cannabis or medicinal cannabis products designated for donation by a cultivator.

…

Legislative history

Added by Stats. 2019, Ch. 837, Sec. 12. (SB 34) Effective January 1, 2020. Operative on or before March 1, 2020, as prescribed by its own conditions. Repealed on the date prescribed by its own conditions.