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§ 3702. California Cannabis Track-and-Trace.

18 CA ADC § 3702Barclays Official California Code of Regulations

Barclays 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 Ch. 6 and 9.9)
Chapter 8.7. Cannabis Tax Regulations
18 CCR § 3702
§ 3702. California Cannabis Track-and-Trace.
Currentness
A distributor or cannabis retailer that is required to record commercial cannabis activity in the California Cannabis Track-and-Trace system pursuant to the Medicinal and Adult-Use Cannabis Regulation and Safety Act (commencing with section 26000 of the Business and Professions Code), shall enter into the California Cannabis Track-and-Trace system specified information as follows:
(1) Wholesale Cost. When cannabis or cannabis products are sold or transferred to a cannabis retailer in an arm's length transaction, the distributor and cannabis retailer shall enter the cannabis retailer's wholesale cost of the cannabis or cannabis products.
(2) Retail Selling Price. When cannabis or cannabis products are sold in a retail sale, the cannabis retailer shall enter the retail selling price of the cannabis or cannabis products.

Credits

Note: Authority cited: Section 34013, Revenue and Taxation Code. Reference: Sections 34011 and 34015, Revenue and Taxation Code; and Section 26067, Business and Professions Code.
History
1. New section filed 12-27-2018 as a deemed emergency pursuant to Government Code section 15570.40 and Revenue and Taxation Code section 34013(d); operative 12-27-2018. Pursuant to Government Code section 15570.40, this emergency action is exempt from OAL review (Register 2018, No. 52). A Certificate of Compliance must be transmitted to OAL by 12-27-2020 pursuant to Revenue and Taxation Code section 34013(d) or emergency language will be repealed by operation of law on the following day.
2. Repealed by operation of Government Code section 11346.1(g) (Register 2021, No. 18).
3. New section filed 4-26-2021; operative 4-26-2021. Pursuant to Government Code section 15570.40(b), this action is exempt from the Administrative Procedure Act. Submitted to OAL for filing and printing only pursuant to Government Code section 11343.8 (Register 2021, No. 18).
4. Editorial correction of Note (Register 2021, No. 21).
This database is current through 4/12/24 Register 2024, No. 15.
Cal. Admin. Code tit. 18, § 3702, 18 CA ADC § 3702
End of Document