Which item is not listed as a Cole Memo enforcement priority?

Which item is not listed as a Cole Memo enforcement priority?

• A. Underage sales.
• B. Cartel involvement.
• C. Movement across state lines.
• D. Tax treatment of dispensaries.

Answer: (D)

The key idea is federal enforcement priorities guiding how the DOJ would allocate resources in states with legalized marijuana. The Cole Memo focused on keeping marijuana out of the hands of minors, preventing diversion or movement across state lines to other states, and preventing revenue from going to criminal enterprises or fueling violence, with an emphasis on robust state regulatory controls and public safety. The tax treatment of dispensaries, however, falls under federal tax law (such as IRS rules and 280E) rather than DOJ enforcement priorities. So while underage sales, cartel involvement, and movement across state lines align with the memo’s enforcement concerns, tax treatment of dispensaries is not part of those priorities.

The key idea is federal enforcement priorities guiding how the DOJ would allocate resources in states with legalized marijuana. The Cole Memo focused on keeping marijuana out of the hands of minors, preventing diversion or movement across state lines to other states, and preventing revenue from going to criminal enterprises or fueling violence, with an emphasis on robust state regulatory controls and public safety. The tax treatment of dispensaries, however, falls under federal tax law (such as IRS rules and 280E) rather than DOJ enforcement priorities. So while underage sales, cartel involvement, and movement across state lines align with the memo’s enforcement concerns, tax treatment of dispensaries is not part of those priorities.