Cannabis Law Perspectives

Legal insights into california's cannabis industry

Is it legal to sell CBD products in the United States?
New and Pending Legislation
Rogoway Law Group

Federal Regulation of Hemp: Next Steps From The FDA

On December 20, 2018, the Agricultural Improvement Act of 2018 was signed into law, which removed hemp from the Controlled Substances Act and ensured that hemp is no longer an illegal substance under federal law. You can find more information on the Agricultural Improvement Act of 2018 here. FDA’s Potential Regulatory Pathways for Hemp-Based CBD On April 2, 2019, the

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3 Important Learnings from the 2019 California Cannabis Control Summit
New and Pending Legislation
Rogoway Law Group

3 Important Learnings from the 2019 California Cannabis Control Summit

The 2019 California Cannabis Control Summit, a gathering of municipal officials from across the state, focused on the various regulatory and enforcement challenges brought forth in the first year of California’s cannabis legalization through the Medicinal and Adult-Use Cannabis Regulation and Safety Act (MAUCRSA). This year’s summit, held in Sacramento, brought together a wide array of municipal officials – mayors

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Mediation and Other Forms of Alternative Dispute Resolution for Cannabis Businesses
Disputes & Litigation
Rogoway Law Group

Mediation and Other Forms of Alternative Dispute Resolution: A Perspective for Cannabis Businesses

Recently I attended an informative program on mediation hosted by the San Francisco Bar Association (the “BASF”). In this blog, I share a handful of the panelists’ excellent observations and offer up a few thoughts of my own about the value of well-managed alternative dispute resolution, especially mediation, to cannabis operators. What is Alternative Dispute Resolution (“ADR”)? As you probably

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The Bureau of Cannabis Control’s Equity Grant Administered Under The California Cannabis Equity Act of 2018
New and Pending Legislation
Rogoway Law Group

All You Need to Know About The Bureau of Cannabis Control’s Equity Grants in California

The California Cannabis Equity Act of 2018 At the beginning of March 2019, the Bureau of Cannabis Control (“BCC” or the “Bureau”) announced that between March 1, 2019 and April 1, 2019, it is accepting applications for grant funding authorized by the California Cannabis Equity Act of 2018 (Senate Bill 1294). The intent of the Cannabis Equity Act is to

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Here is What Senate Bill 67 Means for Cannabis Businesses with Expiring Temporary State Licenses
Permitting And Licensing
Rogoway Law Group

Senate Bill 67 and What it Means for Businesses with Expiring Temporary Cannabis Licenses

How Temporary Cannabis State Licenses Came About As part of the enactment of the legal California cannabis regime, the three state licensing agencies (the Bureau of Cannabis Control, the CA Department of Public Health, and the CA Department of Food and Agriculture) were granted authority to issue Temporary State Licenses during 2018, which allowed cannabis businesses to operate while they

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Cannabis Cultivation in Protected Watersheds
Land Use & Zoning
Rogoway Law Group

What Commercial Cannabis Cultivators Need To Know About Regulations Surrounding Cultivation in Protected California Watersheds

It is essential for cannabis cultivators to be aware that their right to cultivate cannabis is NOT solely determined by their compliance with local regulations and submittal of a complete application to CalCannabis. Within the CalCannabis Regulations is a provision – Section 8216 – that allows for CalCannabis, in connection with the California Department of Fish and Wildlife (“DFW”) and

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Qualified Opportunity Zone (QOZ) Investing for Cannabis Businesses
Taxation
Rogoway Law Group

The Tax Code Giveth and The Tax Code Taketh Away: The Perils of Qualified Opportunity Zone (QOZ) Investing

The Tax Cuts and Jobs Act of 2017 (TCJA) added a community revitalization program to the tax code by providing incentives to taxpayers who invest capital gains in economically distressed areas. The program is designed to unlock billions of dollars in capital gains for investment in these areas, referred to as “Qualified Opportunity Zones.” Taxpayers who realize capital gains by

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Incorporating your cannabis business as a C Corp in light of the Tax Cuts and Jobs Act of 2017 (TCJA).
Corporate & Transactional
Rogoway Law Group

Double Taxation No More? Why C Corporations are Making a Comeback!

One of the perennial questions faced by taxpayers when forming a business is whether to incorporate it as a C Corporation or to form a flow-through entity such as an LLC, partnership, or S corporation. For most small business owners, the choice thus far has been a simple one: unless non-tax related considerations weighed heavily in favor of a C

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This blog grapples with a common misunderstanding about hemp and hemp-derived CBD in the United States, specifically the belief that everyone is now freely permitted to cultivate and sell hemp and products containing hemp-derived CBD.
Regulatory Compliance
Rogoway Law Group

Hemp in the U.S. – Not Quite a Genie Unleashed

This blog grapples with a common misunderstanding about hemp and hemp-derived CBD in the United States, specifically the belief that everyone is now freely permitted to cultivate and sell hemp and products containing hemp-derived CBD. In truth, the hemp genie remains confined by some very significant regulations and restrictions, some of which we summarize below and some of which we

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Tax Court Deals Another Blow to Cannabis Businesses
Taxation
Rogoway Law Group

Tax Court Deals Another Blow to Cannabis Businesses – Planning for §280E After the Alternative Healthcare Decision

Since the Tax Court’s decision in CHAMP v. Commissioner, cannabis businesses have rarely snagged a tax victory. The Tax Court’s decisions in Patients Mutual v. Commissioner and Alternative Healthcare Advocates v. Commissioner, issued in November and December 2018, respectively, adds to the pile of crushing losses for cannabis business owners. What is §280E and what how does it apply to cannabis

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