{"id":6229,"date":"2022-05-24T16:32:13","date_gmt":"2022-05-24T16:32:13","guid":{"rendered":"https:\/\/crowdsourcelawyers.com\/california-statutes\/?page_id=6229"},"modified":"2022-05-24T18:24:13","modified_gmt":"2022-05-24T18:24:13","slug":"revenue-and-taxation-code-rtc-34014","status":"publish","type":"page","link":"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/revenue-and-taxation-code-rtc-34014\/","title":{"rendered":"Revenue and Taxation Code &#8211; RTC 34014"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l3kdbds2-208c60f453a3df4c10a5124aa3300a9e\">\n#top .av-special-heading.av-l3kdbds2-208c60f453a3df4c10a5124aa3300a9e{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-l3kdbds2-208c60f453a3df4c10a5124aa3300a9e .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-l3kdbds2-208c60f453a3df4c10a5124aa3300a9e .av-subheading{\nfont-size:22px;\n}\n<\/style>\n<div  class='av-special-heading av-l3kdbds2-208c60f453a3df4c10a5124aa3300a9e 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 34014<\/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-l3kdkyi7-0704c54bde2281cfe7ce57c066d68624 '   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)\u2002All\u00a0<span class=\"added-material\">distributors<\/span>\u00a0must obtain a separate permit from the board pursuant to regulations adopted by the board. \u2002No fee shall be charged to any person for issuance of the permit. \u2002Any person required to obtain a permit who engages in business as a\u00a0<span class=\"added-material\">distributor<\/span>\u00a0without a permit or after a permit has been canceled, suspended, or revoked, and each officer of any corporation which so engages in business, is guilty of a misdemeanor.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(b)\u2002The board may require every licensed\u00a0<span class=\"added-material\">distributor<\/span>,\u00a0<span class=\"added-material\">retailer,<\/span>\u00a0cultivator, microbusiness, nonprofit, or other person required to be licensed, to provide security to cover the liability for taxes imposed by state law on\u00a0<span class=\"added-material\">cannabis<\/span>\u00a0produced or received by the\u00a0<span class=\"added-material\">retailer,<\/span>\u00a0cultivator, microbusiness, nonprofit, or other person required to be licensed in accordance with procedures to be established by the board. \u2002Notwithstanding anything herein to the contrary, the board may waive any security requirement it imposes for good cause, as determined by the board. \u2002\u201c<span class=\"wordphrase\">Good cause<\/span>\u201d includes, but is not limited to, the inability of a\u00a0<span class=\"added-material\">distributor, retailer,<\/span>\u00a0cultivator, microbusiness, nonprofit, or other person required to be licensed to obtain security due to a lack of service providers or the policies of service providers that prohibit service to a\u00a0<span class=\"added-material\">cannabis<\/span>\u00a0business. \u2002A person may not commence or continue any business or operation relating to\u00a0<span class=\"added-material\">cannabis<\/span>\u00a0cultivation until any surety required by the board with respect to the business or operation has been properly prepared, executed<span class=\"added-material\">,<\/span>\u00a0and submitted under this part.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(c)\u2002In fixing the amount of any security required by the board, the board shall give consideration to the financial hardship that may be imposed on licensees as a result of any shortage of available surety providers.<\/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":7,"featured_media":0,"parent":2019,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-6229","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 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