California 2021-2022 Regular Session Status: In Committee

AB 828 — Cannabis excise tax: remittance and collection.

Last action — From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.

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

This bill died with 2021-2022 Regular Session. It reached “In Committee” 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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

Existing law, the Control, Regulate and Tax Adult Use of Marijuana Act, an initiative measure, imposes an excise tax on the purchase of cannabis and cannabis products and a cultivation tax upon a cultivator on harvested cannabis that enters the commercial market, as specified. Existing law requires the California Department of Tax and Fee Administration to administer and collect those taxes. Existing law requires the cannabis retailer to collect the cannabis excise tax from the purchaser and to remit that tax to a distributor, and the distributor is required to remit that tax to the department, as specified. Under existing law, the excise tax is due and payable to the department quarterly on or before the last day of the month following each quarterly period of 3 months. This bill, instead, would authorize a distributor that has not collected the excise tax from the cannabis retailer in the quarter that the cannabis or cannabis product was purchased to remit the tax in the return for the following quarter.

Bill Text

Action History

  1. From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.

  2. Died pursuant to Art. IV, Sec. 10(c) of the Constitution.

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

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

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

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

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

  8. From printer. May be heard in committee March 20.

  9. Read first time. To print.

Sponsors

  • Cooper · Primary

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 121 not signed on

Sponsors (1)

  • Cooper

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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Subjects

taxation
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Frequently asked questions

What does AB 828 do?
Existing law, the Control, Regulate and Tax Adult Use of Marijuana Act, an initiative measure, imposes an excise tax on the purchase of cannabis and cannabis products and a cultivation tax upon a cultivator on harvested cannabis that enters the commercial market, as specified. Existing law requires the California Department of Tax and Fee Administration to administer and collect those taxes. Existing law requires the cannabis retailer to collect the cannabis excise tax from the purchaser and to remit that tax to a distributor, and the distributor is required to remit that tax to the department, as specified. Under existing law, the excise tax is due and payable to the department quarterly on or before the last day of the month following each quarterly period of 3 months. This bill, instead, would authorize a distributor that has not collected the excise tax from the cannabis retailer in the quarter that the cannabis or cannabis product was purchased to remit the tax in the return for the following quarter.
Who sponsors AB 828?
AB 828 is sponsored by Cooper.
What is the current status of AB 828?
This bill died with 2021-2022 Regular Session. It reached “In Committee” 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 828?
Track AB 828 free on One Click Politics — get push/email alerts when it moves.

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Last checked for changes 3 months ago · updated continuously

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