Revenue and Taxation Code section 34012.3

(a)

The cannabis excise tax required to be collected by a cannabis retailer, and any amount not returned to the purchaser that is not tax but was collected from the purchaser under the representation by the cannabis retailer that it was tax, constitutes debt owed by the cannabis retailer to this state.

(b)

This section shall become operative on January 1, 2023.

Source: Section 34012.3, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=34012.3. (accessed Apr. 24, 2025).

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Last Updated

Apr. 24, 2025

§ 34012.3’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_34012.3

Original Source: Section 34012.3, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=34012.3. (last accessed Apr. 24, 2025).