§ 5716. Homogeneity Testing of Edible Cannabis Products (a) The laboratory shall analyze a sample of edible cannabis product that contains more than one serving per unit to determine whether the edible cannabis product is of homogeneous THC content. (b) The laboratory shall perform homogeneity testing when the first batch of edible cannabis product is tested before entering the retail market. Once the initial batch of the product passes homogeneity testing, and provided that the process for manufacturing and the composition of the edible cannabis product remains the same, a batch of edible cannabis product shall be tested for homogeneity every 6 months thereafter. (c) A sample of edible cannabis product shall be deemed to have passed homogeneity testing if the relative standard deviation of THC concentration between the samples collected does not exceed plus or minus 10%. (d) If a sample fails homogeneity testing, or the laboratory fails to perform homogeneity testing as required by this section, the batch from which the sample was collected fails homogeneity testing and may not be released for retail sale. (e) If a sample passes homogeneity testing, the laboratory shall perform all other analyses required under this chapter. Authority: Section 26013, Business and Professions Code. Reference: Sections 26100, 26104 and 26110, Business and Professions Code.
Archives for May 2019
BUREAU OF CANNABIS CONTROL; Laboratory Testing and Reporting § 5715. Phase-In of Required Laboratory Testing
§ 5715. Phase-In of Required Laboratory Testing
(a) Cannabis and cannabis products shall not be sold or transferred to a retailer, or released for retail sale, unless a representative sample of the cannabis or cannabis product has undergone and passed all testing as required by this section. (b) All cannabis harvested on or after January 1, 2018, and all cannabis products manufactured on or after January 1, 2018, shall be tested for the following analytes, if applicable: (1) Cannabinoids as required in section 5724 of this division; (2) Moisture content as required in section 5717 of this division; (3) Category II Residual Solvents and Processing Chemicals as required in section 5718 of this division; (4) Category I Residual Pesticides as required in section 5719 of this division; (5) Microbial Impurities as required in section 5720 of this division; and (6) Homogeneity as required in section 5716 of this division. (c) In addition to the requirements of subsection (b) of this section, all cannabis harvested on or after July 1, 2018, and all cannabis products manufactured on or after July 1, 2018, shall be tested for the following analytes, if applicable: (1) Category I Residual Solvents and Processing Chemicals as required in section 5718 of this division; (2) Category II Residual Pesticides as required in section 5719 of this division; and (3) Foreign Material as required in section 5722 of this division. (d) In addition to the requirements in subsections (b) and (c) of this section, all cannabis harvested on or after December 31, 2018, and all cannabis products manufactured on or after December 31, 2018, shall be tested for the following analytes, if applicable: (1) Terpenoids as required in section 5725 of this division; (2) Mycotoxins as required in section 5721 of this division; (3) Heavy Metals as required in section 5723 of this division; and (4) Water Activity as required in section 5717 of this division. (e) Licensees may have a sample of cannabis or cannabis products tested for analytes that are not yet required to be tested. However, if the sample fails any additional test(s) not required pursuant to this section on the date of testing, the batch from which the sample was collected fails testing and shall not be released for retail sale. Authority: Section 26013, Business and Professions Code. Reference: Sections 26100 and 26104, Business and Professions Code.
Tax tips for taxpayers to consider when selling their home
The IRS has some good news for taxpayers who are selling their home. When filing their taxes, they may qualify to exclude all or part of any gain from the sale from their income. Here are some things that homeowners should think about when selling a home:
Ownership and use
To claim the exclusion, the taxpayer must meet ownership and use tests. During
a five-year period ending on the date of the sale, the homeowner must have
owned the home and lived in it as their main home for at least two years.
Gains
Taxpayers who sell their main home and have a gain from the sale may be able to
exclude up to $250,000 of that gain from their income. Taxpayers who file a
joint return with their spouse may be able to exclude up to $500,000.
Homeowners excluding all the gain do not need to report the sale on their tax
return.
Losses
Some taxpayers experience a loss when their main home sells for less than what they paid for it. This loss is not deductible.
Multiple homes
Taxpayers who own more than one home can only exclude the gain on the sale of
their main home. They must pay taxes on the gain from selling any other home.
Reported sale
Taxpayers who don’t qualify to exclude all of the taxable gain from their
income must report the gain from the sale of their home when they file their
tax return. Anyone who chooses not to claim the exclusion must report the
taxable gain on their tax return. Taxpayers who receive Form 1099-S must report the sale on their tax return even
if they have no taxable gain.
Mortgage debt
Generally, taxpayers must report forgiven or canceled debt as income on their tax return. This includes
people who had a mortgage workout, foreclosure, or other canceled mortgage debt
on their home. Taxpayers who had debt discharged after Dec. 31, 2017, can’t
exclude it from income as qualified principal residence indebtedness unless a
written agreement for the debt forgiveness was in place before January 1, 2018.
Possible exceptions
There are exceptions to these rules for some individuals, including
persons with a disability, certain members of the military, intelligence
community and Peace Corps workers.
Worksheets
Worksheets included in Publication 523 can help taxpayers figure the adjusted
basis of the home sold, the gain or loss on the sale, and the excluded gain on
the sale.
CDTFA Taxes Due
IMPORTANT DUE DATE REMINDER
The California Department of Tax and Fee Administration (CDTFA) is sending you an important due date reminder:
• If you have a Sales and Use Tax or Use Tax quarterly prepayment to pay, your prepayment is due no later than the 24th of the month.
If the due date falls on a weekend or state holiday, the due date is extended to the next business day.
If you have not done so already, please visit our website and Login to make your prepayment prior to the due date shown above.
If you have any questions, please call our Customer Service Center at 1 800 400 7115 (TTY:711). Customer service representatives are available Monday through Friday from 8:00 a.m. to 5:00 p.m. (Pacific time), except state holidays.
To set up a username and password, visit CDTFA’s Online Services page at Sign Up Now.
Small businesses can benefit from deducting vehicle costs on their taxes
Small businesses can benefit from deducting vehicle costs on their taxes
Businesses that use a car or other vehicle may be able to deduct the expense of operating that vehicle on their taxes. Businesses generally can use one of the two methods to figure their deductible vehicle expenses:
- Standard mileage rate
- Actual car expenses
For 2019, here are the standard mileage rates for calculating the deductible costs of operating an automobile for business, charitable, medical or moving purposes:
- 58 cents per mile driven for business use
- 20 cents per mile driven for medical or moving purposes
- 14 cents per mile driven in service of charitable organizations
Of course, business taxpayers always have the option of calculating the actual costs of using their vehicle rather than using the standard mileage rates. Here are some facts to help business owners understand the differences between the two methods of figuring their deductible vehicle expenses:
- Businesses that want to use the standard mileage rate for a car they own must choose to use the standard mileage rate in the first year they use the vehicle. Then, in later years, they can choose to use either the standard mileage rate or actual expenses.
- If a business wants to use the standard mileage rate for a car they lease, they must use this rate for the entire lease period.
- The business must make the choice to use the standard mileage rate by the due date of their return, including extensions. They can’t revoke the choice.
- A business that qualifies to use both methods may want to figure their deduction both ways to see which gives them a larger deduction.
- Here are some examples of actual car expenses that a business can deduct:
o Licenses
o Gas
o Oil
o Tolls
o Insurance
o Repairs
o Depreciation – limitations and adjustments may apply
Businesses can see Publication 463, Travel, Gift and Car Expenses, for a full list of actual expenses and how to calculate them.
Article 5. Laboratory Testing and Reporting § 5714. Required Testing
Article 5. Laboratory Testing and Reporting § 5714. Required Testing
(a) The laboratory shall test each sample for the following: (1) Cannabinoids; (2) Foreign material; (3) Heavy metals; (4) Microbial impurities; (5) Mycotoxins; (6) Moisture content and water activity; (7) Residual pesticides; (8) Residual solvents and processing chemicals; (9) If applicable, terpenoids; and (10) If applicable, homogeneity. (b) The laboratory shall report the results of each analysis performed by the laboratory on the certificate of analysis. Authority: Section 26013, Business and Professions Code. Reference: Sections 26100, 26104 and 26110, Business and Professions Code.
Expanded Tax Benefits for Depreciation and Expensing
During Small Business Week, the Internal Revenue Service is highlighting tax reform changes that impact depreciation and expensing for nearly every business. In some cases, these changes allow small business owners and the self-employed to write off the cost of machinery, equipment and other property more quickly.
[Read more…]BUREAU OF CANNABIS CONTROL, Standard Operating Procedures § 5713. Validation of Test Methods
§ 5713. Validation of Test Methods
(a) The laboratory may use a nonstandard, amplified, or modified test method or a method that is designed or developed by the laboratory to validate the methods for analyses of samples.
(b) The laboratory shall follow the guidelines set forth in the US Food and Drug Administration’s Guidelines for the Validation of Methods for the Detection of Microbial Pathogens in Foods and Feeds, 2nd Edition, 2015, incorporated herein by reference, to validate test methods for the microbial analysis.
It pays for employers to file payroll taxes electronically
Business owners who file payroll and employment taxes using paper forms should consider filing these electronically. Here are some of the forms employers can e-file: [Read more…]
BUREAU OF CANNABIS CONTROL, Standard Operating Procedures § 5712. Test Methods
§ 5712. Test Methods
(a) The laboratory shall develop, implement, and validate test methods for the analyses of
samples as required under this division. [Read more…]