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The California Marijuana Tax Act

 

A Proposed Initiative for the State of California

A tax shall be placed on the sale of marijuana for non-medical purposes in the State of California. For taxation purposes, one-eighth ounce of marijuana shall be considered equivalent to one pint of hard liquor.

Responsibility for collection and administration of the tax shall be placed with the board of Alcoholic Beverage Control. The production, sale, and use of marijuana shall be governed under rules, regulations, and licenses that are equivalent and commensurate with the comparable rules, regulations, and licenses for alcoholic beverages. For purposes of private production and use, marijuana shall be governed under the same rules, regulations, and licenses as those for the private production of wine or brewed beverages. The ABC is directed to formulate and publish such rules, regulations, and licenses within one year of the passage of this initiative.

"Marijuana", as defined in this initiative, shall mean any product made using the cannabis plant that is used or sold as an intoxicant or drug.

Nothing in this initiative shall be construed to diminish any rights or privileges previously allowed to California citizens under Proposition 215.

 

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