Fallowing Information

Fallowing is a tax status that can potentially lower your True-Up tax for the fallowed year. Applicants who fallow all or a portion of their canopy are still subject to annual renewal and inspection by the Cannabis Division staff.  Fallowing does not affect your status with DCC, and you must continue to renew your state license.

The Cannabis Division accepts Fallowing applications from December 1^st, through December 31^st, for applicants who wish to fallow all or a portion of their Canopy for the next calendar tax year.  

Fallowing submissions must be completed in Accela and include a completed Notice of Fallowing application and a Fallowing Site Plan. The Fallowing Site Plan must clearly show the fallowed area and include the total square footage of both the fallowed canopy and canopy that will remain in use.  The Fallowing Site Plan must match the Site Plan the division has on file with your Cannabis Cultivation Business License ("CCBL").

Please reference the Division Fee Schedule for update application fees.

• Incomplete Fallowing applications will not be accepted.

Applicants who file a Notice of Fallowing will be required to complete their fallowing application by submitting an Affidavit of Fallowing after the tax year has ended.

For information regarding how to request placing a Department of Cannabis Control ("DCC") license into limited operations, please visit the DCC website here:

https://cannabis.ca.gov/licensees/cultivation/cultivation-license-change-options/faq-limited-operations-status/