California 2017-2018 Regular Session Status: Passed Assembly 1 D cosponsors

AB 948 — Cannabis: taxation: electronic funds transfer.

Last action — In committee: Held under submission.

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. 3
    Passed Assembly
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2017-2018 Regular Session. It reached “Passed Assembly” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

The Control, Regulate and Tax Adult Use of Marijuana Act of 2016 (AUMA) , an initiative measure enacted by the approval of Proposition 64 at the November 8, 2016, statewide general election, authorizes the consumption of nonmedicinal cannabis by persons over 21 years of age, referred to as adult-use cannabis, and provides for the licensure and regulation of certain commercial adult-use cannabis activities. The Medicinal and Adult-Use Cannabis Regulation and Safety Act (MAUCRSA) , among other things, consolidates the licensure and regulation of commercial medicinal and adult-use cannabis activities. The Sales and Use Tax Law, which is administered by the California Department of Tax and Fee Administration, requires any person whose estimated tax liability under that law averages $10,000 or more per month to remit amounts due by electronic funds transfer, as provided. That law authorizes, before January 1, 2022, a person issued a seller's permit for a place of business that is a dispensary, as defined in the Medical Cannabis Regulation and Safety Act, which was repealed, to remit amounts due for retail sales at the dispensary by a means other than electronic funds transfer. This bill, until January 1, 2022, would instead authorize a person licensed under MAUCRSA whose estimated tax liability under that law averages $10,000 or more per month to remit amounts due by a means other than electronic funds transfer if the board deems it necessary to facilitate collection of amounts due. AUMA requires the taxes imposed by AUMA to be administered and collected pursuant to the Fee Collection Procedure Law, as specified. The Fee Collection Procedure Law requires any person whose estimated tax liability under that law averages $20,000 or more per month to remit amounts due by electronic funds transfer, as provided. This bill, until January 1, 2022, would exempt a person required to pay or collect specified taxes imposed on a person licensed to engage in commercial cannabis activity under MAUCRSA whose estimated tax liability under that law averages $20,000 or more per month from the requirement to remit amounts due by electronic funds transfer if the department deems it necessary to facilitate collection of amounts due. AUMA authorizes the Legislature to amend the act to further the purposes and intent of the act with a 23 vote of the membership of each house of the Legislature, except as provided. This bill would declare that it furthers the purposes and intent of AUMA for a specified reason.

Bill Text

Action History

  1. In committee: Held under submission.

  2. In committee: Referred to APPR. suspense file.

  3. Read second time and amended. Re-referred to Com. on APPR.

  4. From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 6. Noes 1.) (July 5).

  5. Referred to Com. on GOV. & F.

  6. In Senate. Read first time. To Com. on RLS. for assignment.

  7. Read third time. Passed. Ordered to the Senate. (Ayes 64. Noes 9. Page 2000.)

  8. Read second time. Ordered to third reading.

  9. From committee: Do pass. (Ayes 12. Noes 4.) (May 10).

  10. Re-referred to Com. on APPR.

  11. Read second time and amended.

  12. From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 8. Noes 1.) (April 17).

  13. Re-referred to Com. on REV. & TAX.

  14. From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.

  15. Referred to Com. on REV. & TAX.

  16. From printer. May be heard in committee March 19.

  17. Read first time. To print.

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 121 not signed on · 1 voted No

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (121)

121 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

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Votes

Subjects

taxation
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Frequently asked questions

What does AB 948 do?
The Control, Regulate and Tax Adult Use of Marijuana Act of 2016 (AUMA) , an initiative measure enacted by the approval of Proposition 64 at the November 8, 2016, statewide general election, authorizes the consumption of nonmedicinal cannabis by persons over 21 years of age, referred to as adult-use cannabis, and provides for the licensure and regulation of certain commercial adult-use cannabis activities. The Medicinal and Adult-Use Cannabis Regulation and Safety Act (MAUCRSA) , among other things, consolidates the licensure and regulation of commercial medicinal and adult-use cannabis activities. The Sales and Use Tax Law, which is administered by the California Department of Tax and Fee Administration, requires any person whose estimated tax liability under that law averages $10,000 or more per month to remit amounts due by electronic funds transfer, as provided. That law authorizes, before January 1, 2022, a person issued a seller's permit for a place of business that is a dispensary, as defined in the Medical Cannabis Regulation and Safety Act, which was repealed, to remit amounts due for retail sales at the dispensary by a means other than electronic funds transfer. This bill, until January 1, 2022, would instead authorize a person licensed under MAUCRSA whose estimated tax liability under that law averages $10,000 or more per month to remit amounts due by a means other than electronic funds transfer if the board deems it necessary to facilitate collection of amounts due. AUMA requires the taxes imposed by AUMA to be administered and collected pursuant to the Fee Collection Procedure Law, as specified. The Fee Collection Procedure Law requires any person whose estimated tax liability under that law averages $20,000 or more per month to remit amounts due by electronic funds transfer, as provided. This bill, until January 1, 2022, would exempt a person required to pay or collect specified taxes imposed on a person licensed to engage in commercial cannabis activity under MAUCRSA whose estimated tax liability under that law averages $20,000 or more per month from the requirement to remit amounts due by electronic funds transfer if the department deems it necessary to facilitate collection of amounts due. AUMA authorizes the Legislature to amend the act to further the purposes and intent of the act with a 23 vote of the membership of each house of the Legislature, except as provided. This bill would declare that it furthers the purposes and intent of AUMA for a specified reason.
Who sponsors AB 948?
AB 948 is sponsored by Bonta, Mia (Democratic).
What is the current status of AB 948?
This bill died with 2017-2018 Regular Session. It reached “Passed Assembly” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track AB 948?
Track AB 948 free on One Click Politics — get push/email alerts when it moves.

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