sflawlibraryblog


Leave a comment

Book Review: Cannabis Taxation

Cannabis TaxationCannabis Taxation: Federal and State Tax Guidebook from CCH Tax Perspectives

We all know what comes next now that recreational cannabis is legal in California – taxes!  While California has decriminalized cannabis, and San Francisco will even retroactively expunge or reduce marijuana charges en masse, the Federal Government still lists cannabis as an illegal narcotic, leading to patchwork laws and uncertainty.  The Cannabis Taxation: Federal and State Tax Guidebook from CCH Tax Perspectives offers an overview of taxation issues in the burgeoning cannabis industry. This slim guidebook contains analysis of the federal taxation provisions, a state-by-state breakdown of the industry is taxed, and a sample client letter for tax professionals to use to reach out to clients. Tax and cannabis professionals can use this new title together with the Library’s other cannabis law resources, including Marijuana Law in a Nutshell, our Cannabis Law LibGuide, and the new California cannabis regulations.  And take a look at our Cannabis Regulations Reference Sheet below as well.


Reference Sheet for Cannabis Regulations

From BARCLAYS CALIFORNIA CODE OF REGULATIONS (also available here through Westlaw)

Register 2017, No. 49, dated December 8, 2017:

  • Volume 4, Title 3, Division 8 (“Cannabis Cultivation”): Pages 429-459
  • Volume 21A, Title 16, Division 42 (“Bureau of Cannabis Control”): Pages 555-601
  • Volume 22, Title 17, Division 1, Chapter 13 (“Manufactured Cannabis Safety”): Pages 248.20 – 248.44

Register 2017, No. 52, dated December 29, 2017:

  • Volume 23, Title 18 Public Revenues, State Board of Equalization, Business Tax: Chapter 8.7, Cannabis Tax Regulation, §§3700-3701, pp. 205-206

Register 2018, No. 1, dated January 5, 2018:

  • Volume 24, Title 18 Public Revenues, Division 4, Office of Tax Appeals, p.521-540 (see page 3 of the Digest of New Regulations for specifics for this new agency)
    • From the Digest:  “The Office of Tax Appeals (OTA) has adopted emergency regulations concerning appeals from actions taken by the Franchise Tax Board (FTB) or the California Department of Tax and Fee Administration (CDTFA). The OTA is an independent body created by the Taxpayer Transparency and Fairness Act of 2017. Its mission is to provide a fair, objective and timely process for appeals by California taxpayers. As of January 1, 2018, the OTA has sole jurisdiction over tax appeals arising from actions taken by the FTB and the CDTFA.”

Also see the 2018 pocket part for WEST’S ANNOTATED CALIFORNIA CODES in the last volume containing the Index for Business & Professions Code (v.5D), Food & Agriculture Code (v.31D) and the Health & Safety Code (v.41I)

  • The entry “cannabis” will refer you to “Drugs and Medicine” and within that to “Marijuana”
Advertisements


Leave a comment

Coming to a Theater Near You: 2 Supreme Court Justice Biopics

SFLL FilmsComing attractions! If you are lucky, you will soon be buying a ticket for or watching on your home streaming service two new, exciting, and very different Supreme Court dramas. The films are about the paths of courage, imagination, and drive for equality pursued by Thurgood Marshall and by Ruth Bader Ginsburg in their early careers as lawyers—preludes to each of their years of service as Justices on the Court itself.

The first—with an anticipated release date of October 13, 2017—is Marshall. Called a thriller by Variety, Marshall tells the story of the bold defense by Thurgood Marshall, then a young lawyer of 32, of Joseph Spell, a black chauffeur accused by his Connecticut employer of rape and attempted murder. These lurid charges became infamous in the tabloids at the time. Co-starring Chadwick Boseman as Thurgood Marshall, and Josh Gad, as Samuel Friedman, a lawyer with no trial experience who offered to join with Marshall for the defense, the cast also includes Keesha Sharpe as Marshall’s wife, and Kate Hudson as the socialite accuser. For a spine-tingling advance peek of a drama of bigotry and truth in a dark time—with books as an ally—try the trailer.

My Own WordsThen, slated for 2018 is the Ruth Bader Ginsburg 1970s-set movie, On the Basis of Sex. This film highlights her championship of equal rights, focusing on her successful appeal of a landmark tax-gender-discrimination case, Moritz v. Commission of Internal Revenue, which stated that dependent care deductions allowed to single women and divorcées could not constitutionally be denied to single men. First announced to be played by Natalie Portman, the role of RBG will now be carried by Felicity Jones, with Armie Hammer cast as her husband and co-counsel, Martin Ginsburg. A narrative on the Moritz case, and their work together, by Martin Ginsburg, (including contentions as to who had the bigger room at home to work in), is also part of Justice RBG’s new book, My Own Words, found in our own San Francisco Law Library collection.

Stay tuned for the sflawlibraryblog film reviews, and if you see these films before we do, please do give us your own comments, reviews, or your own favorite Supreme Court movies from the past.