IRS Code and Regulation Links
- Code Section 280E – Disallowance of expenses for businesses trafficking Schedule 1 or Schedule 2 drugs
- Regulation 1.471 – Need for Inventories
- Code section 263A (Unicap rules) – Determining types and amounts of costs that must be capitalized as part of inventory
Other Federal-Related Documents
State of Michigan Links
- Michigan Department of Licensing and Regulatory Affairs (LARA)
- LARA Corporations, Securities, and Commercial Licensing Bureau (Links to forms to form an entity, license lookup, etc.)
- LARA Bureau of Medical Marihuana Regulation (Advisories, Bulletins, Laws, Rules, and Regulations)
- LARA Sign up for email updates
- METRC (Marijuana Enforcement Tracking Reporting and Compliance) – Michigan’s State-side monitoring system
Other Useful Links
- Internal Revenue Service
- Michigan Department of Treasury
- Michigan Municipal League (NOT AFFILIATED with the State of Michigan) provides a link to various Michigan municipalities
- Marijuana Business Daily
- Marijuana Venture Magazine