To receive a High-Road Cannabis Tax Credit, the first thing you have to do is make a Tentative Credit Reservation (TCR) through the State of California Franchise Tax Board. The TCR must be submitted online, and you will receive an immediate confirmation.  The HRCTC reservation system will be available for the 2023 taxable year between July 1, 2023, and December 31, 2023. During that timeframe, a link to the system will be available on the Franchise Tax Board's HRCTC webpage.