§ 34010 For purposes of this part:(a) “Arm’s length transaction” shall …
§ 34011 (a) (1) Effective January 1, 2018, a cannabis excise tax …
§ 34012 (a) Effective January 1, 2018, there is hereby imposed a …
§ 34012.1 (a) Notwithstanding Section 34012, on and after the operative …
§ 34012.5 (a) The cultivation tax and cannabis excise tax required to be …
§ 34013 (a) The department shall administer and collect the taxes …
§ 34014 (a) All distributors must obtain a separate permit from the …
§ 34015 (a) Unless otherwise prescribed by the board pursuant to …
§ 34016 (a) Any peace officer or board employee granted limited peace …
§ 34017 The Legislative Analyst’s Office shall submit a report to the …
§ 34018 (a) The California Cannabis Tax Fund is hereby created in the …
§ 34019 (a) Beginning with the 2017-18 fiscal year, the Department of …
§ 34019.5 Contracts entered into or amended by the State Department of Health …
§ 34020 The Controller shall periodically audit the Tax Fund to ensure that …
§ 34021 The taxes imposed by this part shall be in addition to any other tax …
§ 34021.5 (a) (1) A county may impose a tax on the privilege of …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 14.5

  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • assessed value: means 25 percent of full value to, and including, the 1980-81 fiscal year, and 100 percent of full value for the 1981-82 fiscal year and fiscal years thereafter. See California Government Code 25
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
  • Controller: means the State Controller. See California Revenue and Taxation Code 21
  • County: includes city and county. See California Revenue and Taxation Code 15
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Secretary: means the Secretary of Food and Agriculture. See California Food and Agricultural Code 35
  • Subdivision: means a subdivision of the section in which that term occurs unless some other section is expressly mentioned. See California Food and Agricultural Code 49
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.