{"id":3279,"date":"2022-05-12T12:19:06","date_gmt":"2022-05-12T12:19:06","guid":{"rendered":"https:\/\/crowdsourcelawyers.com\/california-statutes\/?page_id=3279"},"modified":"2022-05-20T23:47:07","modified_gmt":"2022-05-20T23:47:07","slug":"revenue-and-taxation-code-rtc-34013","status":"publish","type":"page","link":"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/revenue-and-taxation-code-rtc-34013\/","title":{"rendered":"Revenue and Taxation Code &#8211; RTC 34013"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l32z8mc0-5ee9364bb4458ee9ad7c6b5e35b5e0a8\">\n#top .av-special-heading.av-l32z8mc0-5ee9364bb4458ee9ad7c6b5e35b5e0a8{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-l32z8mc0-5ee9364bb4458ee9ad7c6b5e35b5e0a8 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-l32z8mc0-5ee9364bb4458ee9ad7c6b5e35b5e0a8 .av-subheading{\nfont-size:22px;\n}\n<\/style>\n<div  class='av-special-heading av-l32z8mc0-5ee9364bb4458ee9ad7c6b5e35b5e0a8 av-special-heading-h1 blockquote modern-quote  avia-builder-el-0  el_before_av_hr  avia-builder-el-first '><div class='av-subheading av-subheading_above'><p>California<\/p>\n<\/div><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Revenue and Taxation Code &#8211; RTC \u00a7 34013<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-3a876428eececa9d35452247ddb053af\">\n#top .hr.hr-invisible.av-av_hr-3a876428eececa9d35452247ddb053af{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-av_hr-3a876428eececa9d35452247ddb053af hr-invisible  avia-builder-el-1  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-av_textblock-e878f05c31dff72941bf1e49a00d9ff5 '  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.avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad #searchsubmit{\nbackground-color:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad .av_searchsubmit_wrapper{\nbackground-color:#edae44;\n}\n<\/style>\n<div  class='avia_search_element av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad  avia-builder-el-3  el_after_av_textblock  el_before_av_hr '><search><form action='https:\/\/crowdsourcelawyers.com\/california-statutes\/' id='searchform_element' method='get' class='' data-element_id='av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad' ><div class='av_searchform_wrapper'><input type='search' value='' id='s' name='s' placeholder='Search CA statutes' aria-label='Search CA statutes' class='av-input-field ' required \/><div class='av_searchsubmit_wrapper '><input type='submit' value='Find' id='searchsubmit' class='button ' title='View results on search page' aria-label='View results on search page' \/><\/div><input type='hidden' name='numberposts' value='10' \/><input type='hidden' name='results_hide_fields' value='' \/><\/div><\/form><\/search><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-3a876428eececa9d35452247ddb053af\">\n#top .hr.hr-invisible.av-av_hr-3a876428eececa9d35452247ddb053af{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-av_hr-3a876428eececa9d35452247ddb053af hr-invisible  avia-builder-el-4  el_after_avia_sc_search  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-l32z99ke-a78e54ffdcf1626c9bf0cef31cc91bea '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><div class=\"row\">\n<div class=\"subsection\"><\/div>\n<div class=\"subsection\">\n<div class=\"subsection\">\n<p>(a)\u2002The\u00a0<span class=\"added-material\">department<\/span>\u00a0shall administer and collect the taxes imposed by this part pursuant to the Fee Collection Procedures Law (Part 30 (commencing with\u00a0<span class=\"cite\">Section 55001\u00a0<\/span>)). \u2002For purposes of this part, the references in the Fee Collection Procedures Law to \u201c<span class=\"wordphrase\">fee<\/span>\u201d shall include the taxes imposed by this part, and references to \u201c<span class=\"wordphrase\">feepayer<\/span>\u201d shall include a person required to pay or collect the taxes imposed by this part.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p><span class=\"added-material\">(b)\u2002Until January\u00a0<span class=\"cite\">1\u00a0<\/span>,\u00a0<span class=\"cite-query\">2022<\/span>,\u00a0<span class=\"cite\">subdivision (a) of Section 55050\u00a0<\/span>shall not apply to a person required to pay or collect the taxes imposed by this part on a person licensed to engage in commercial cannabis activity under Division 10 (commencing with\u00a0<span class=\"cite\">Section 26000) of the Business and Professions Code\u00a0<\/span>if the department deems it necessary to facilitate the collection of amounts due.<\/span><\/p>\n<\/div>\n<div class=\"subsection\">\n<p><span class=\"added-material\">(c)\u2002The department<\/span>\u00a0may prescribe, adopt, and enforce regulations relating to the administration and enforcement of this part, including, but not limited to, collections, reporting, refunds, and appeals.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p><span class=\"added-material\">(d)\u2002The department<\/span>\u00a0shall adopt necessary rules and regulations to administer the taxes in this part. \u2002Such rules and regulations may include methods or procedures to tag cannabis or cannabis products, or the packages thereof, to designate prior tax payment.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p><span class=\"added-material\">(e)<\/span>\u2002Until January 1, 2019, the\u00a0<span class=\"added-material\">department<\/span>\u00a0may prescribe, adopt, and enforce any emergency regulations as necessary to implement, administer, and enforce its duties under this division. \u2002Any emergency regulation prescribed, adopted, or enforced pursuant to this section shall be adopted in accordance with Chapter 3.5 (commencing with\u00a0<span class=\"cite\">Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code\u00a0<\/span>, and, for purposes of that chapter, including\u00a0<span class=\"cite\">Section 11349.6 of the Government Code\u00a0<\/span>, the adoption of the regulation is an emergency and shall be considered by the Office of Administrative Law as necessary for the immediate preservation of the public peace, health and safety, and general welfare. \u2002Notwithstanding any other\u00a0law, the emergency regulations adopted by the\u00a0<span class=\"added-material\">department<\/span>\u00a0may remain in effect for two years from adoption.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p><span class=\"added-material\">(f)<\/span>\u2002Any person required to be licensed pursuant to Division 10 (commencing with\u00a0<span class=\"cite\">Section 26000) of the Business and Professions Code\u00a0<\/span>who fails to pay the taxes imposed under this part shall, in addition to owing the taxes not paid, be subject to a penalty of at least one-half the amount of the taxes not paid, and shall be subject to having its license revoked pursuant to\u00a0<span class=\"cite\">Section 26031 of the Business and Professions Code\u00a0<\/span>.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p><span class=\"added-material\">(g)\u2002The department<\/span>\u00a0may bring such legal actions as are necessary to collect any deficiency in the tax required to be paid, and, upon the\u00a0<span class=\"added-material\">department&#8217;s<\/span>\u00a0request, the Attorney General shall bring the actions.<\/p>\n<\/div>\n<p><br class=\"avia-permanent-lb\" \/><br class=\"avia-permanent-lb\" \/><\/p>\n<\/div>\n<\/div>\n<hr \/>\n<p><a href=\"https:\/\/crowdsourcelawyers.com\/\">CrowdSourceLawyers.com<\/a><\/p>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":9,"featured_media":0,"parent":2019,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-3279","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Revenue and Taxation Code - RTC 34013 - California Statutes<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/revenue-and-taxation-code-rtc-34013\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" 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