"Arrested Development" is a good one, as is "Curb Your Enthusiasm". For that matter, good "Seinfeld" can be wonderful.
"It's Always Sunny in Philadelphia" can get a little too intense, as they usually end up getting hurt or imprisoned for their antics, instead of actually learning a lesson.
But like Solipsis said, there is NO SUBSTITUTE for a sudden, unexpected bit of wordplay or misunderstanding between a group of high or tripping people to create an explosion of mirth.
Example: Just last week we were sitting in the living room of a college stoner house, all relaxing in sofas and taking in bong rips. One guy ("Ben") heads to the kitchen to grab a sandwich he had stuck in the fridge. On his way there, he is complimented on his ridiculous pink boxers (hey, I'm not going to tell a guy what to wear in his own home). As he is reaching into the fridge, he accidentally knocks something off the shelf and onto the floor. Half of our smoking circle witnessed the blunder, and we cried out "oh no!" as we saw the mess splatter on the floor. One person who didn't see what happened, asked us if our disappointment was because Ben had bent over. It was a most excellent burn, and we all laughed a good long while about it. Poor Ben not only received the brunt of the joke, but also had to clean up the spilled mess before finally enjoying his sandwich.
Of course, dissecting a joke so it can be transmitted across textual lines kind of kills the moment. But there was another time when a group of us were hotboxing a friend's car, the music was turned up loud enough that conversation was difficult between the front and rear seats. One of us was talking about how "I can't understand why people would ever want to be hurtful", and the girl next to him asked, "did you just say Urkel?" to which the next person agreed "yeah, i think we need an airhole right about now" because there was not enough oxygen remaining inside the cabin to sustain a lighter flame!