Yes. Most collectives are paying state and federal taxes. You just have to effectively say “I brought in this much revenue. I spent this much. And here is your cut based Mr Taxman”, using the formal wording of an affidavit. Then you need to bring your payment to the tax office without using federal banking wire transfer system. What is unclear is if you use third parties that accept cash (as is IRS policy!). Theoretically it would save Californian marijuana collectives a trip to Fresno. (I don’t run a collective, so I don’t really know for sure of these details)
PS - individuals, who frequently get tax refunds, are out of luck when it comes to bank accounts. You have to have a bank account to get your refund.
