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California Code of Regulations
Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration - Business Taxes (State Board of Equalization - Business Taxes, See Chapters 6 and 9.9)
Chapter 8.7. Cannabis Tax Regulations
§ 3700. Cannabis Excise and Cultivation Taxes.
§ 3701. Collection and Remittance of the Cannabis Excise Tax.
§ 3702. California Cannabis Track-and-TRACE.