California Revenue and Taxation Code

§ 6414

RTC § 6414 Effective Sep 29, 2024Div. 2 · Part 1 · Ch. 4 · Art. 3

Statute text

(a)The storage, use, or other consumption in this state of medicinal cannabis or medicinal cannabis product shall be exempt from the use tax in either of the following circumstances:

(1)The medicinal cannabis or medicinal cannabis product is donated by a cannabis retailer licensed under Division 10 (commencing with Section 26000) of the Business and Professions Code to a medicinal cannabis patient.

(2)The medicinal cannabis or medicinal cannabis product is donated by a person licensed under Division 10 (commencing with Section 26000) of the Business and Professions Code to a cannabis retailer for subsequent donation to a medicinal cannabis patient.

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Legislative history

Amended by Stats. 2024, Ch. 920, Sec. 1. (AB 2555) Effective September 29, 2024. Repealed as of January 1, 2030, by its own provisions.