California Municipal Law Blog
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Right Against Self-Incrimination

Paying Medical Marijuana Dispensary Taxes Doesn’t Violate Constitutional Privilege Against Self-Incrimination

by on July 25, 2016

posted in Medical Marijuana, Proposition 215,

When cities tax medical marijuana dispensaries, does the requirement that dispensary operators pay the taxes violate the constitutional privilege against self-incrimination? No, says a California appellate court. In City of San Jose v. Medimarts, Inc., the Sixth District Court of Appeal held that a corporate entity and its president could not invoke the Fifth Amendment privilege on the ground that paying the tax may subject them to criminal liability under federal law, which—at least on the books—criminalizes all transactions involving marijuana, even for medical purposes. The court’s decision ... Continue Reading

tags: Collective Entity Doctrine, Fifth Amendment, Local Taxes, Medical Marijuana, Right Against Self-Incrimination,