July Book Drive

Each month we will seek donors to purchase a new title for the Law Library. Here is our Wish List for the month of July. Growing our collection is about so much more than a single book—it is a living demonstration of how the Library expands the public’s access to justice and provides legal practitioners with the tools they need to represent members of our local community. Please see our Donation Guide for more ways to support the Law Library.

Guide for In-House Counsel: Practical Resource to Cutting-Edge Issues
Edited by Leslie A. Berkoff
$89.95, Paperback, 2019
ISBN: 978-1-64105-394-5

Being Heard: Presentation Skills for Attorneys
Written by Faith Dianne Pincus
$39.95, Paperback, 2018
ISBN: 978-1-64105-187-3

California Water, 3rd ed.
Written by Arthur L. Littleworth and Eric L. Garner
$85, Paperback, 2019
ISBN: 978-1-938166-28-0

Legal Guide to the Business of Marijuana, 2019 ed.
Written by James T. O’Reilly
$249, Paperback, 2019
ISBN: 978-1-4024-3359-7

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Thank you to author Heidi K. Brown for generously donating her two books Untangling Fear in Lawyering: A Four-Step Journey Toward Powerful Advocacy (part of the May Book Drive) and The Introverted Lawyer: A Seven-Step Journey Toward Authentically Empowered Advocacy. And come to our upcoming free lunchtime program on August 9th featuring the author herself!

Please take a look at our Book Drive page to see Wish List items from prior months. We are still wishing for these books!

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To donate, please contact sflawlibrary@sfgov.org or call (415) 554-1791. We appreciate your contribution!

May Book Drive

Each month we will seek donors to purchase a new title for the Law Library. Here is our Wish List for the month of May, featuring books about the infamous Dred Scott case and cannabis. Growing our collection is about so much more than a single book—it is a living demonstration of how the Library expands the public’s access to justice and provides legal practitioners with the tools they need to represent members of our local community. Please see our Donation Guide for more ways to support the Law Library.

Dred Scott v. Sandford
Opinions and Contemporary Commentary
Written by Douglas W. Lind
$85, Paperback, 2017
ISBN: 978-0-8377-4061

Joint Tenancies: Property Leasing in Cannabis Commerce
Written by Michael Newton Widener
$55.95, Paperback, 2018
ISBN: 978-1-64105-064-7

To donate, please contact sflawlibrary@sfgov.org or call (415) 554-1791.  We appreciate your contribution!

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Recent Book Drive Donations

Thank you to Shannon K. Mauer of Duane Morris LLP for generously donating Dissent and the Supreme Court: Its Role in the Court’s History and the Nation’s Constitutional Dialog, part of our February Book Drive.

Thank you to Robert Gates for generously donating The 2018 Solo and Small Firm Legal Technology Guide, part of our February Book Drive.

Thank you to James Michel for generously donating Fair Credit Reporting and Consumer Bankruptcy Law and Practice.

Please take a look at our Book Drive page to see Wish List items from prior months. We are still wishing for these books!

Thank you for your support!

Book Review: Cannabis Taxation

Cannabis 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.

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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”

New Cannabis Regulations

The first major challenge to cannabis cultivation regulations has just hit California, so you might be curious to check out the regulations for yourself. Luckily, the new California cannabis regulations and the California Code of Regulations Statement of Reasons are available at the San Francisco Law Library.

The vast array of California regulations for the new cannabis retail sales can be daunting to explore, and finding the basis of how these regulations came about is also no easy task. So why not stop by the library and let your trusty SFLL librarians assist you with your cannabis research questions, or any other California Code of Regulations research you need to do? To get you started, take a look below at our Reference Sheet for Cannabis Regulations which lists which volumes you may want to take a look at first when you start with the regs or annotated codes.

For more on cannabis law, visit the Bureau of Cannabis Control’s website, and take a look at our Cannabis Law LibGuide.

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Reference Sheet for Cannabis Regulations

From BARCLAYS CALIFORNIA CODE OF REGULATIONS

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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Related links:

• California Code of Regulations (from Westlaw)
• The Cannifornian