Due to a recent court ruling, Humboldt county residents can submit an application for a full or partial refund on a now overruled cannabis tax.
Placed and passed on the November 2016 ballot, Measure S initiated the Commercial Marijuana Cultivation Tax which taxed those who cultivated cannabis in unincorporated parts of Humboldt county. While in effect there was a tax of $1 per square foot of outdoor cultivation area, $2 per square foot of mixed-light cultivation area and $3 per square foot of indoor cultivation areas.
The measure was recently overturned by the Court of Appeal's decision Silva v. County of Humboldt, allowing taxpayers to receive a refund of excise tax from the measure from 2017 through 2021.
Those wishing for a refund can submit an assessment appeal application in addition to a form specific to the refund claim to the Clerk of the Board’s Office. Separate applications will need to be submitted for each year within four years of the tax payment date. Applicants will need to supply documentation showcasing that they did not cultivate during the year that they were taxed or cultivated in an area separate from that on their permit.
Read more at krcrtv.com