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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”
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The Oxford Handbook of the U.S. Constitution and Freedom of Speech

Oxford HandbookThe Oxford Handbook of the U.S. Constitution

Edited by Mark Tushnet, Mark A. Graber, and Sanford Levinson

The U.S. Constitution may be 230 years old, but it’s as relevant today as ever. Learn more about it in The Oxford Handbook of the U.S. Constitution, a collection of interdisciplinary essays edited by Mark Tushnet, Mark A. Graber, and Sanford Levinson. This title offers an overview and introduction to the Constitution, and is divided into sections on History, Political Science, Law, Rights, and Themes. The essay on Free Speech and Free Press, both hot issues, explores the history of freedom of speech, including its opposing traditions of dissent and suppression, initial Supreme Court cases and their impact on democracy and free expression, and recent developments in the field. Additional essays cover citizenship, emergency powers, constitutional authority, and more. Stay informed about current issues and the Constitution by reading this book at the Library today!


Interested in learning more on Freedom of Speech? Check out these websites for easy guidance on what free speech really means:

The U.S. Courts What does Free Speech Mean? page presents examples of the legal elements of free speech with links to landmark cases providing the legal context and reasons behind each issue. Use this site to understand your rights to free speech and what is considered a violation.

The American Civil Liberties Union (ACLU) Free Speech site presents a timeline of free speech in America; a listing of guides to current issues such as Internet Speech and the Rights of Protesters; and coverage of free speech issues in the news. Use this site to gain understanding of current issues and happenings regarding free speech.

The Electronic Frontier Foundation (EFF) Free Speech site provides guidance on the “Internet as a platform for free expression through law, technology, and activism.” Included here are topics such as anonymity, bloggers rights, and current analysis of online free speech issues in the news. Use this site to understand free speech in the online world.


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Book Review: The Lawyer’s Guide to Marketing on the Internet

Lawyer's Guide to Marketing on the InternetThe Lawyer’s Guide to Marketing on the Internet
By Gregory H. Siskind and Deborah McMurray

This long-awaited new edition smartly points out that buyers of legal services expect their lawyers to be just as Internet savvy as they are, and nowhere is this more apparent than with how a law firm presents itself online. Yet many lawyers drag their feet when it comes to creating an effective website and harnessing social media to attract clients. Fortunately, this book is designed for lawyers of all levels of technical know-how, and it explains how to analyze your firm’s skills and clients to develop a focused Internet marketing plan. Chapters cover best practices for website design, the technological and contractual aspects of building a website, social media, e-mail marketing, audio and video content strategy, search engine optimization, analytics, and the ethics of online marketing. This book is brimming with detailed, expert advice on how to cultivate a thoughtful internet marketing plan—essential reading for today’s lawyer.

The Lawyer’s Guide to Marketing on the Internet was part of the Law Library’s May Book Drive, and was generously donated by Shannon Mauer of Duane Morris LLP.


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Book Review: Checklist for My Family

Checklist for My Family

The thought of getting your affairs in order, including finances, legal documents, online accounts, wishes about medical care, etc. for your final days can be overwhelming and downright depressing. With her book, Checklist for My Family: A Guide to My History, Financial Plans, and Final Wishes, author Sally Balch Hurme makes it easy and even enjoyable to create a plan as she directs readers to look at it as a “gift to your loved ones, sparing them stressful decisions and needless frustrations when you’re ill or upon your death.”

Each chapter walks you through the steps and what to consider when putting an end-of-life plan together. Chapters cover everything from your personal history, assets and liabilities, to medical care and final wishes. Each chapter offers sample forms to record your personal data and checklists to help you determine what to include. Helpful tips are scattered throughout, such as taking advantage of family gatherings to compile family medical history; explanations of insurance policies; special items for Veterans; finances and assets to include; and all the optional personal considerations for your final wishes. Appendices offer additional reading lists and websites for further research into specific topics.

Give yourself and your family the gift of security and calm by getting your life in order today.


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Book Review: A Guide to Pesticide Regulation in California—2017 Update

SFLL May Book ReviewSpring is here and Farmers’ Markets are overflowing with the bountiful harvest of California produce and foods. We are fortunate to live in a state that places high value on healthy food and environmental safety, but what exactly is all this talk of pesticides and how are they controlled? The California Environmental Protection Agency, Department of Pesticide Regulation has an updated guide to help you understand pesticides and how they are regulated in our state. A Guide to Pesticide Regulation in California—2017 Update begins with a review of the department and the role it plays in ensuring safe pesticide use through federal, state, and local agencies. Further chapters explain and define pesticide registration; assessing pesticide risks to human health; risk management; protecting workers and the public; and protecting the environment. Handy appendices provide simple guides to code sections, acronyms, and the history of pesticide regulation in California. Written in plain English, this guide is useful to both attorneys working on a pesticide matter and California citizens wanting to understand pesticide regulation in our state. This resource is available both in print in our library and free online.