About Us

Stephen has legal and business experience with the Medical Marijuana (MMJ) law and regulations in the State of Nevada; as well as Federal and other states' MJ laws and regulations. He is well versed in the Hawaii MMJ law (HRS 329D) and DOH MMJ Rules and Regulations. He is available to consult with companies and individuals in Hawaii's MMJ business. (see "Regulations" below for details)

video interview
Stephen P. Pingree discusses Medical Marijuana in Hawaii

Stephen's tax and financial crimes defense practice, in Hawaii and the mainland U.S., has been successful in dealing with the U.S. Government, the IRS and FBI, and regulatory issues.

video interview
Stephen P. Pingree discusses IRS tax audits

CEO Message
Stephen Pingree

Stephen's business experience includes nearly 40 years of running a successful Federal White Collar Financial Crimes (tax evasion, money laundering, structuring, SEC and medical and financial fraud cases) law practice and, operating as a licensed Real Estate Broker his own real estate company.

Stephen formed a Nevada LLC and has operated a 300-acre tree farm in Nevada for the last 16 years now approved for MMJ cultivation. He was recently instrumental in providing legal and business counsel to a Nevada LLC that was going through the Regulatory Process to obtain a Medical Marijuana Cultivation license in the State of Nevada. Stephen is familiar with the Marijuana laws and regulations of the other states that have legalized either Medical Marijuana and/or full Recreational Marijuana laws.

Stephen holds an A.A. in English from Foothill College, Los Altos, California, a B.A. in Sociology (Honors) from the University of California, San Diego and a Juris Doctor (Dean's List) from California Western School of Law, San Diego.

Stephen is licensed to practice before the courts in the State of Hawaii, U.S. District Court for the District of Hawaii, U.S. District Court for the Western District of Wisconsin, the 9th Circuit Court of Appeals, the U.S. Tax Court and, the Supreme Court of the United States.
Stephen is a charter member of the Nevada Cannabis Industry Association; affiliated with the National Cannabis Industry Association providing policy, legislative and education in the Marijuana Industry.

NCIA     National Cannabis Industry Association
NCBA    National Cannabis Bar Association
ASA       Americans for Safe Access
HDA      Hawaii Dispensary Alliance
Norml    A national MJ advocacy organization

Need a Consultation?

Successfully obtaining a Hawaii Medical Marijuana Dispensary license is just the beginning. As the successful eight licensees set up their "vertically integrated" businesses, Dispensary, Cultivation and Production, there are a myriad of complex and detailed Federal and State laws and Regulations that must be thoroughly understood and complied with. Given that each licensee may operate two of each business, there are potentially six separate compliance areas to comply with.

Stephen P. Pingree, J.D. is available to consult with licensees and participate on their Board of Advisors.

He is also available to consult with tax professionals or clients that have been contacted by the IRS or the State of Hawaii Tax Department

Regulations & Law Updates

On July 15, 2015 Act 241 was enacted legalizing a Medical Marijuana Dispensary System in Hawaii. On April 29, 2016, the Department of Health (DOH) announced the eight approved licensees (3 Oahu, 2 Maui, 2 Big Island and 1 Kauai).


The Medical Marijuana Dispensary DOH regulations are posted here.


For a complete summary of the Federal and State law and Regulation updates, please go to the Blog.


DOH finally signed the Seed To Sale state software contract with BioTrack THC this November 2016. This STS program will enable the Dispensaries to commence growing and processing MMJ. However, DOH says it will take 1-3 months to get STS up and running with the priority being to tie into the Dispensary Cultivation centers.


Act 230 (bill 2707) enacted July 15, 2016, most importantly amended the definition of "Physician authorized to certify MMJ patients" to include APRN, added debilitating conditions, added transdermal patch and prefilled cartridges to products that may be sold, voided the application of IRS Section 280E as applied to State tax law, removed criminal liability for registered patients, physicians/APRNs and Dispensary licensees and employees, expanded the definition of "enclosed indoor facility", defined a MMJ plant as 12" high and 12" wide, provided that laboratories may transport MMJ inter-island for testing, and established a "legislative oversight working group".


There are several bills in the Federal Senate and House addressing MJ banking, tax reform, medical issues and generally legalization. Currently, Congress passed a spending bill denying DOJ and DEA funds to prosecute State legal MJ businesses, and the "Cole Memo" also provides a safe harbor. On November 8, 2016, eight states passed some form of the legalization of MJ. With the new administration and Attorney General taking office on January 20, 2017 it is speculative as to whether or not the presently tolerant policies will remain in effect.

Contact Us

Need a Consultation?

Please contact Stephen P. Pingree, J.D. by completing the form with a brief summary of your request.



Thanks for the mail, We will contact you shortly




Tel: 808-983-9520      Fax: 808-356-8189



820 Mililani Street, Suite 701, Honolulu, Hi 96813