California Revenue and Taxation Code

§ 34016

RTC § 34016 Effective Jan 1, 2026Div. 2 · Part 14.5 · Ch. 3

Statute text

(a)Any peace officer or department employee granted limited peace officer status pursuant to paragraph (6) of subdivision (a) of Section 830.11 of the Penal Code, upon presenting appropriate credentials, is authorized to enter any place as described in paragraph (2) and to conduct inspections in accordance with the following paragraphs, inclusive.

(1)Inspections shall be performed in a reasonable manner and at times that are reasonable under the circumstances, taking into consideration the normal business hours of the place to be entered.

(2)Inspections may be at any place at which cannabis or cannabis products are sold to purchasers, cultivated, or stored, at any site where evidence of activities involving evasion of tax may be discovered, or at any place where any package, label, advertisement, or other document or object of any kind bearing the universal symbol as described in paragraph (7) of subdivision (c) of Section 26130 of the Business and Professions Code and any applicable regulations, are sold or stored in violation of Section 26031.6 of the Business and Professions Code.

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Legislative history

Amended by Stats. 2025, Ch. 248, Sec. 52. (AB 8) Effective January 1, 2026. Note: This section was added on Nov. 8, 2016, by initiative Prop. 64.