Medical Marijuana Marijuana

Medical Marijuana refers to the use of marijuana to treat or alleviate symptoms of certain illnesses. A growing number of states permit individuals to use marijuana on the recommendation of a physician. Despite... more +
Medical Marijuana refers to the use of marijuana to treat or alleviate symptoms of certain illnesses. A growing number of states permit individuals to use marijuana on the recommendation of a physician. Despite state laws to the contrary, Federal law still prohibits the use or possession of marijuana. The conflict between state and federal law on this issue has created interesting enforcement issues and significant legal hurdles for medical marijuana providers.  less -
News & Analysis as of

Another Thought on the Tax Treatment of the Marijuana Industry—Oregon Taxation

In general, the Oregon income tax laws are based on the federal income tax laws. In other words, Oregon is generally tied to the Internal Revenue Code for purposes of income taxation. As a consequence, we generally look to...more

Litigation In The Marijuana Industry Lights Up

The country’s first products liability class action has hit the marijuana industry with the filing of various tort, strict liability and contract claims against LivWell, Inc. in Colorado state court last month. The complaint...more

Federal court rules that DEA must stop interfering with compliant medical marijuana businesses

On October 19, 2015, the United States District Court for the Northern District of California rejected an argument by the US Government seeking a narrow interpretation of congressional legislation designed to limit federal...more

Employers and medical marijuana: Are California's anti-drug policies up in smoke?

What’s an employer to do when faced with employees using marijuana in or out of the workplace? How should employers respond to employees who use or possess marijuana legally under California law? How does such use or...more

No Tax Deduction for Medical Marijuana Company

As more and more states are allowing for medical marijuana or other legal uses of marijuana, it is important to recognize that the federal government’s treatment of marijuana as a controlled substance can have more than...more

Five Recent Developments in Labor and Employment Law That Health Care Employers Need to Know

Recent actions by federal agencies and courts will have a direct impact on employers in the health care industry. While still wrestling with the changes wrought by the Affordable Care Act, health care employers will now need...more

A Real Bummer for The Marijuana Industry

As a general rule, in accordance with IRC § 162(a), taxpayers are allowed to deduct, for federal income tax purposes, all of the ordinary and necessary expenses they paid or incurred during the taxable year in carrying on a...more

Mary Jane Has Come A Long Way, Baby

Last week Governor Jerry Brown signed into law three pieces of legislation (AB 243, AB 266, and SB 643) aimed at regulating the $1.3 billion medical marijuana industry in the state. The legislation, collectively called the...more

Conflicting State and Federal Laws May Result in Crippling Blows to Business in the Marijuana Industry

As of October 2015, four states have legalized marijuana for recreational use: Alaska, Colorado, Oregon and Washington. The recreational marijuana movement—although slow in terms of states following by legalizing use—has had...more

Medical Marijuana in the Workplace

With the recent expansion of legislation permitting the production, sale and use of marijuana for medical purposes, employers should begin to think about crafting a policy which addresses medical marijuana use in their...more

Medical Marijuana and Commercial Real Estate in California and Beyond

BB&K attorney Seena Samimi discussed in a Lawline presentation how conflicting medical marijuana laws impact commercial real estate owners, and what they should know in leasing to dispensaries. Real estate impacts...more

Growing Medical Marijuana, Problematic in Bankruptcy, and Out

Frank Arenas is licensed in Colorado to grow and dispense medical marijuana. He and his wife own a building, half of which is used for the cultivation and the other half of which is leased to a marijuana dispensary. These...more

Assembly Bill 266 provides long-awaited medical marijuana regulatory framework in California

In 1996, California voters passed Proposition 215 and California became the first state to legalize medical marijuana. Now, 20 years later, AB 266 looks like the state’s best chance at regulating the cultivation and...more

“Zero tolerance” policy on drugs in workplace upheld by human rights tribunal where employee did not have “marijuana card”

An employee who smoked marijuana on the job without legal and medical authorization was not discriminated against when dismissed under his employer’s “zero tolerance” policy, the British Columbia Human Rights Tribunal has...more

Miners & Marijuana

As in other industries, mining companies must contend with employees and contractors using or being under the influence of illegal drugs in the workplace. Marijuana is one of the most prominent substances detected in drug...more

For Employers, Recent Decision Highlights Complexity of Medical Marijuana Laws

Last month, the Colorado Supreme Court affirmed the right of an employer to terminate an employee who tests positive for marijuana in violation of the employer’s drug policy. Although the impact of the decision is largely...more

Colorado Supreme Court Upholds Firing For Medical Marijuana Use

In a closely watched case, the Colorado Supreme Court ruled that an employer could lawfully terminate an employee who tested positive for marijuana in a random drug test, even though the employee’s use of marijuana was...more

State Legal Marijuana Dispensaries Lose Out on Business Deductions

Federal income tax is a tax on “net” income – gross income less allowable deductions. Unless, however, you are a drug dealer – Code Section 280E does not allow sellers of federally controlled substances to deduct their...more

IRS v. Medical Marijuana: IRS 1 Medical Marijuana 0

The Internal Revenue Code may be the single strongest enforcement weapon in the battle over legal sale and distribution of "medical marijuana". The Opinion of the United States Court of Appeals for the Ninth Circuit, Oliver...more

A “Hotbox” Of Legal Issues: California’s Workplace Marijuana Laws

With New York joining in last year, nearly half the country has laws permitting state residents to use marijuana for medical purposes, and a handful even permit recreational use. California led the movement when it passed the...more

The People Have Spoken, and It’s Time to Start Smokin’. . . Or Just Say No

It’s July 1, 2015, and Oregon law now allows adults to lawfully use marijuana for both medical and recreational purposes. Many employers have already faced questions from employees about the impact of the state’s new...more

Trustee Alert – Health Plan Exclusion of Medical Marijuana

Due to changes in state marijuana laws, including medical and recreational use, health plan administrators are wondering whether they may be required to cover medical marijuana or whether a plan can or should exclude it from...more

Rocky Mountain High Part II: Colorado’s Highest Court Approves Employer’s Stance that Employee Toke is No Joke

Last week the Colorado Supreme Court ruled that an employer can fire an employee for use of medical marijuana away from the workplace. The case is Coats v. Dish Network, No. 13SC394 (June 15, 2015). The plaintiff is a...more

Colorado Medical Marijuana Case is Not as Far-Reaching as Expected

On June 15, 2015, the Colorado Supreme Court issued its highly anticipated decision in Coats v. Dish Network. In a unanimous decision, the court in Coats upheld the termination of an employee who failed a random drug test...more

Recent Colorado Supreme Court Decision on Medical Marijuana Highlights Risks Facing Employers in Connecticut Who Seek to Enforce...

As many of our clients know, we frequently train and counsel employers on the implications of Connecticut’s medical marijuana law in the workplace. Although medical marijuana use remains illegal under federal law,...more

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