use, which prompted the federal government to take action as well. Id. In 1937, Congress passed the Marijuana Tax Act, which was one of the earliest regulatory measures solely on can- nabis. In order to legally engage in the transfer of canna- bis, one had to register under the Act and pay the occupa- tional tax. In 1969, the Supreme Court held the Act to be unconstitutional in that it violated the Fifth Amend- ment’s right to be free from self-incrimination. Anyone who was not registered under the Act by paying the occu- pational tax was essentially admitting that he or she committed a crime. Leary v. United States, 395 U.S. 6, 37 (1969). Following the Supreme Court decision, the Act was repealed and replaced with the federal law we know today. 2 21 U.S.C. § 812(c) (2015). 3 Gonzalez v. Raich, 545 U.S. 1, 7 (2005). 4 Id. at 39. 5 Cal. Health & Safety Code § 11362.5(b)(1)(A). 6 Cal. Health & Safety Code § 11362.5(b)(1)(B). 7 Printz v. United States, 521 U.S. 898, 935 (1997). 8 City of Garden Grove v. Superior Court, 157 Cal. App. 4th 355, 362 (2007). 9 Id. at 389. 10 Id. at 391. 11 Stephen A. Gardbaum, The Nature of Preemption, Cor- nell L. Rev., 79, p. 767 (1993). 12 21 U.S.C. § 903. 13 James M. Cole, Deputy Attorney General, Memoran- dum for all United States Attorneys, Guidance Regarding Marijuana Enforcement, U.S. Department of Justice (Aug. 29, 2013). 14 Letter from Jefferson B. Sessions, Attorney General, U.S. Department of Justice, to Senator Mitch McConnell, Senator Charles Schumer, Congressmen Paul Ryan, and Congresswoman Nancy Pelosi (May 1, 2017). 15 Formerly known as the Rohrabacher-Farr amendment. 16 United States v. McIntosh, 833 F.3d 1163, 1177 (9th (Continued from page 23) Cir. 2016). 17 Hudak, John and Stenglein, Christine, Brookings Insti- tute, DEA Guidance is Clear: Cannabidiol Is and Has Al- ways Been Illegal, February 6, 2017. https:// www.brookings.edu/blog/fixgov/2017/02/06/cannabidiol- illegal-and-always-has-been/. 18 Young, Saundra, CNN, August 7, 2013, Marijuana stops child’s severe seizures. http://www.cnn.com/2013/08/07/ health/charlotte-child-medical-marijuana/index.html 19 https://www.gpo.gov/fdsys/pkg/FR-2016-12-14/pdf/2016- 29941.pdf?utm_campaign=subscription%20mailing% 20list&utm_source=federalregister.gov&utm_medium=em ail. 20 I.R.C. § 280(e). 21 Californians Helping to Alleviate Med. Problems, Inc. v. Comm’r, 128 T.C. 173, 185 (2007). 22 Known commonly as recreational use, though this term is considered somewhat pejorative in the cannabis indus- try. 23 James M. Cole, Deputy Attorney General, Memoran- dum for all United States Attorneys, Guidance Regarding Marijuana Related Financial Crimes, U.S. Department of Justice (Feb. 14, 2014). 24 U.S. Food and Drug Administration, FDA, and Marijua- na: Questions and Answers News and Events, February 2, 2017. https://www.fda.gov/newsevents/publichealthfocus/ ucm421168.htm#notapproved. 25 Id. 26 Id. 27 105 Mass. Code Regs. 725.105 (2013). Page 24 Intersection of Federal and State Cannabis Law FBA/OC