Categories of persons or entities that have certain levels or types, depending on state and local law, of equity interests in, control of, or relationships with licensed cannabis businesses that typically must be disclosed and/or background checked by state government authorities.

2015 Ninth Circuit Court of Appeals Case which held that a medical marijuana dispensary owner was not entitled to any business tax deductions, even for caregiving services provided alongside the sale of marijuana, because his business consisted solely of trafficking marijuana and was not a “separate trade or business.”

Federal memorandum issued on October 19, 2009 by former Deputy Attorney General David W. Ogden with the subject “Investigations and Prosecutions in States Authorizing the Medical Use of Marijuana.” Followed by the first Cole Memo of August 29, 2013 and rescinded by the Sessions Memo of January 4, 2018.