§ 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 …
§ 34012.5 (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

  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.