What are the capitalization requirements for each type of license?

License Type

Required Capitalization Amount

Grower Class A


Grower Class B


Grower Class C




Provisioning Center


Safety Compliance Facility


Secure Transporter



The capitalization sources can be demonstrated as follows:

  • At least 25% is in liquid assets. Liquid assets include assets easily convertible to cash. Examples of liquid assets may include, cash, CD’s, 401(k), stocks, and bonds.
  • Remaining capitalization may be evidenced in either additional liquid assets or non-liquid forms, for example equity in real property, supplies, equipment, and fixtures.
  • Evidence must be provided proving the current value and that there is no lien or encumbrance on the asset provided as a source of capitalization.

The capitalization amounts and sources must be validated by Certified Public Accountant (CPA) attested financial statements (CPA Attestation).

See Rule 11 in the Marihuana Licenses Rule Set (R 420.11).