reglab/statecodes huggingface dataset:
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 8.7 - Cannabis Tax Regulations › Section 3703 - Excess Cannabis Tax

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Excess
				Cannabis Tax. For purposes of this regulation, "excess cannabis tax" means any
				amount:
(1) A cannabis retailer collected
				from a purchaser under the representation by the cannabis retailer that it was
				cannabis excise tax, which was computed upon an amount that is not subject to
				cannabis excise tax or was in excess of the amount of cannabis excise tax
				required to be collected from the purchaser.
(2) A distributor collected from a cannabis
				retailer under the representation by the distributor that it was cannabis
				excise tax, which was computed upon an amount that is not subject to cannabis
				excise tax or was in excess of the amount of cannabis excise tax required to be
				collected from the cannabis retailer.
(3) A distributor or manufacturer collected
				from a cultivator under the representation by the distributor or manufacturer
				that it was cultivation tax, which was computed upon an amount that is not
				subject to cultivation tax or was in excess of the amount of cultivation tax
				required to be collected from the cultivator.
(4) A distributor or manufacturer collected
				from a cultivator under the representation by the distributor or manufacturer
				that it was cultivation tax, which was computed upon harvested cannabis or
				harvested cannabis used to make cannabis products that did not enter the
				commercial market on or before June 30, 2022.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 8.8 - Cannabis Excise Tax Effective on and After January 1, 2023 › Section 3800 - Cannabis Excise Tax and Cannabis Retailer Excise Tax Permit

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Definitions. For purposes of this
				regulation, the following terms have the following meanings:
(1) "Business information" means information
				the Department deems necessary to determine if a person is required to obtain a
				cannabis retailer excise tax permit from the Department, determine if the
				person is required to remit the cannabis excise tax it collects by electronic
				funds transfer, assign the person a reporting period, and determine how to
				obtain access to the person's books and records. Such information includes, but
				is not limited to, the name of the person's business, the addresses of the
				person's business locations, the date the person's business started or will
				start, the business's business activities, the business's projected revenue,
				and the name and contact information of at least one individual the Department
				may contact to obtain access to the business's books and records.
(2) "Contact information" means information
				the Department deems necessary to contact and communicate with a person
				applying for a cannabis retailer excise tax permit and with that person's
				authorized representative(s). Such information includes, but is not limited to,
				a current mailing address, email address, and telephone number.
(3) "Department" means the California
				Department of Tax and Fee Administration.
(4) "Identifying information" means
				information the Department deems necessary to specifically identify a person
				applying for a cannabis retailer excise tax permit. Such information includes
				the person's name, the person's type (e.g., individual, partnership, limited
				liability company, corporation, etc.), and the person's Federal Employer
				Identification Number, and may also include, but is not limited to, the
				person's driver's license number or other government-issued identification card
				number or entity number issued by the California Secretary of State.
(5) "Ownership information" means information
				the Department deems necessary to identify the owners of an entity or business.
				Such information includes, but is not limited to, the owners' names and contact
				information.
(6) "Representative
				information" means information the Department deems necessary to verify that
				the individual who submitted an application for a cannabis retailer excise tax
				permit is the person applying for a cannabis retailer excise tax permit or is
				authorized to submit the application on behalf of the person applying for a
				cannabis retailer excise tax permit. Such information includes, but is not
				limited to, the individual's name, title, and contact
				information.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 8.8 - Cannabis Excise Tax Effective on and After January 1, 2023 › Section 3802 - Gross Receipts from Sales of Cannabis and Cannabis Products

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) For
				purposes of the cannabis excise tax imposed by Revenue and Taxation Code (RTC)
				section 34011.2 (cannabis excise tax)
				"gross receipts" from the retail sale of cannabis or cannabis products include
				any amount the purchaser is required to pay to purchase the cannabis or
				cannabis products, regardless of how the amount is denominated or labeled on
				the invoice. receipt, or other document provided to the purchaser, unless the
				amount is excluded or deductible from "gross receipts" pursuant to RTC section
				6012. "Gross receipts"
				specifically include, but are not limited to, any amount the purchaser is
				required to pay for:
(1) Services that are
				part of the sale of the cannabis or cannabis products. For example, when a
				cannabis retailer requires a purchaser to pay a fee to reimburse itself for the
				cost of processing the purchaser's credit card payment for the purchase of
				cannabis, the fee is included in the gross receipts from the sale of the
				cannabis.
(2) Tangible personal
				property, including packaging, the purchaser is required to purchase as a
				condition of the sale of the cannabis or cannabis products. For example, if a
				purchaser is required to purchase a plastic bag or jar as a condition of the
				retail sale of the cannabis, the amount the purchaser is required to pay for
				the plastic bag or jar is included in the gross receipts from the sale of the
				cannabis. If a purchaser is required to purchase a cartridge as a condition of
				the retail sale of the cannabis product contained in the cartridge, the amount
				the purchaser is required to pay for the cartridge is included in the gross
				receipts from the sale of the cannabis product. Also, if a purchaser is
				required to purchase a cartridge and vaping device as a condition of the retail
				sale of the cannabis product contained in the cartridge, the amount the
				purchaser is required to pay for the cartridge and vaping device is included in
				the gross receipts from the sale of the cannabis product.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 8.8 - Cannabis Excise Tax Effective on and After January 1, 2023 › Section 3805 - Cannabis Excise Tax Credit

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				A cannabis retailer may claim a credit on their cannabis tax return for the
				cannabis excise tax amount the cannabis retailer paid to a distributor,
				pursuant to Revenue and Taxation Code section
				34011,
				on cannabis or cannabis products the distributor sold or transferred to the
				cannabis retailer prior to January 1, 2023, and the cannabis retailer sold to a
				purchaser on or after January 1, 2023, in a retail sale subject to cannabis
				excise tax, pursuant to Revenue and Taxation Code section
				34011.2.
(1) The credit must be taken on the cannabis
				retailer's cannabis tax return filed for the period in which the retail sale of
				the cannabis or cannabis products occurred. If the credit is not taken on the
				proper return, the cannabis retailer may file a claim for refund for the amount
				for which they could have claimed a timely credit.
(2) A cannabis retailer may not claim a
				credit or refund under this regulation for any amount that a distributor
				refunded to the retailer.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 8.8 - Cannabis Excise Tax Effective on and After January 1, 2023 › Section 3810 - Vendor Compensation

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				Definitions. For purposes of this regulation, the following definitions shall
				apply:
(1) "Cannabis excise tax" means the
				cannabis excise tax imposed by section
				34011.2
				of the Revenue and Taxation Code.
(2) "Department" means the California
				Department of Tax and Fee Administration.
(3) "Fee waiver" means a retailer license fee
				waiver or retailer license renewal fee waiver provided pursuant to section
				26249
				of the Business and Professions Code and implementing regulations.
(4) "Licensed cannabis retailer" means a
				cannabis retailer, as defined in section
				34010
				of the Revenue and Taxation Code, that has obtained a retailer
				license.
(5) "Licensed retail
				premises" means the physical location from which commercial cannabis activities
				are authorized to be conducted under a retailer license.
(6) "Retailer license" means a license issued
				by the Department of Cannabis Control pursuant to division 10 (commencing with
				section 26000) of the Business and
				Professions Code authorizing a cannabis retailer to engage in the retail sale
				of cannabis or cannabis products to customers.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 9 - Cigarette and Tobacco Products Tax Law Regulations › Article 3 - Distributor's and Wholesaler's License › Section 4001 - Retail Stock

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  "Retail stock" means and includes:
(1) All
				  cigarettes and tobacco products intended and available for sale to consumers by
				  a person who holds a retailer license; and
(2) All cigarettes and tobacco products
				  displayed for sale to consumers by a person who concurrently holds a
				  distributor license and a retailer license at the same location.
(A) Cigarettes and tobacco products that are
				  stored in the area where retail sales are made are deemed to be retail stock.
				  Cigarettes and tobacco products that are securely stored away from the area
				  where retail sales are made are not considered retail stock.
(i) Examples of areas that are separated and
				  segregated from retail stock include, but are not limited to, the following
				  secured areas:
* store room or closet,
* back office,
* inside a locked cabinet, safe, or other similar storage
					 container, or
* behind a locked wire-cage door or similar
					 encumbrance.
(ii) Untaxed
				  cigarettes and tobacco products must be in the original manufacturer packaging,
				  with an unbroken seal, and they must be secured, segregated, and separated from
				  inventory accessible by consumers. Untaxed tobacco products must be segregated
				  and secured separately from tax-paid tobacco products away from the retail
				  area.
(B) Walk-in
				  humidors. Tobacco products inside a walk-in humidor displayed for sale to
				  consumers are retail stock. Tobacco products inside a walk-in humidor in the
				  original manufacturer packaging with an unbroken seal, secured, segregated and
				  separated from retail stock, and not displayed for sale to consumers are not
				  retail stock. Examples of areas that are separated and segregated from retail
				  stock include, but are not limited to, the following secured areas:
* inside a locked cabinet, safe, or other similar secured
					 storage container, or
* behind a locked wire-cage door or similar
					 encumbrance.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 9 - Cigarette and Tobacco Products Tax Law Regulations › Article 3 - Distributor's and Wholesaler's License › Section 4011 - Distributors Not Engaged in Business in this State

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Persons who are not engaged in business in this state may
					 apply for a distributor's license. Holders of such licenses are required to
					 file a certified monthly report or return with the Board on Board of
					 Equalization Form BOE-501-CTS entitled "Cigarette and Tobacco Products Tax
					 Return for Shipments to California Consumers" reporting the following:
					 distributor's name, account number, his or her total number of distributions of
					 cigarettes, total excise tax due on cigarettes, total cost of tobacco
					 purchased, total excise tax due on cost of tobacco products, total excise tax
					 due for all cigarettes and tobacco products, remitting payment of taxes,
					 including any applicable interest or penalty, the name and address of each
					 purchaser from whom an order is taken, the number of cigarettes and/or type,
					 quantity, and wholesale cost of tobacco products sold and delivered pursuant to
					 each order, and the amount of tax required to be collected from each purchaser.
					 Further, the licensee is required to collect the tax, give receipts for the
					 collected tax, and pay the tax to the Board in the same manner as licensees
					 engaged in business in this state.
1. New
					 article 3 (section
					 4011) and section filed 5-13-2002;
					 operative 6-12-2002 (Register 2002, No. 20).
Note: Authority cited: Section
						30451,
						Revenue and Taxation Code. Reference: Sections
						30108
						and
						30140.1,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 9 - Cigarette and Tobacco Products Tax Law Regulations › Article 4 - Distributor's Bond › Section 4016 - Bond of Distributor. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Amendment
					 filed 10-10-68; designated effective 11-13-68 (Register 68, No. 38). For prior
					 history see Register 68, No. 13.
2. Amendment filed 4-14-72;
					 effective thirtieth day thereafter (Register 72, No. 16).
3.
					 Repealer filed 9-6-83; effective thirtieth day thereafter (Register 83, No.
					 37).
Note: Authority cited: Section
						30451,
						Revenue and Taxation Code. Reference: Sections
						30141,
						30145,
						30182
						and
						30183,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 9 - Cigarette and Tobacco Products Tax Law Regulations › Article 4 - Distributor's Bond › Section 4017 - Deposits in Lieu of Surety Bonds. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Amendment
					 adopting subsection (c) filed 10-10-68; designated effective 11-13-68 (Register
					 68, No. 38). For prior history, see Register 68, No. 13.
2.
					 Amendment filed 11-10-70; effective thirtieth day thereafter (Register 70, No.
					 46).
3. Repealer filed 10-31-72; effective thirtieth day thereafter
					 (Register 72, No. 45).
Note: Authority cited: Section
						30451,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 9 - Cigarette and Tobacco Products Tax Law Regulations › Article 4 - Distributor's Bond › Section 4018 - Amount of Security

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The
				  amount of security shall be fixed by the board. The board may increase or
				  reduce the amount of security at any time, but in no event shall the amount of
				  security be less than $1,000.
(b)
				  When a distributor is authorized to purchase stamps or meter register settings
				  on the deferred payment basis, the security shall be fixed in an amount no less
				  than 70 percent of the amount, and no more than twice the amount, as fixed by
				  the board, of deferred payment purchases which the distributor may have unpaid
				  at anytime.
1. Amendment
					 filed 9-13-61 as an emergency; effective upon filing (Register 61, No.
					 18).
2. Certificate of Compliance--Section
					 11422.1,
					 Government Code, filed 11-9-61 (Register 61, No. 22).
3. Amendment
					 filed 1-12-68 as an emergency; effective upon filing (Register 68, No.
					 2).
4. Certificate of Compliance filed 3-27-68 (Register 68, No.
					 13).
5. Amendment of section heading, section and NOTE filed
					 1-16-2002; operative 2-15-2002 (Register 2002, No.
					 3).
Note: Authority cited: Section
						30451,
						Revenue and Taxation Code. Reference: Sections
						30141,
						30142
						and
						30167,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 9 - Cigarette and Tobacco Products Tax Law Regulations › Article 5 - Inventories › Section 4021 - Opening Inventory

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Every distributor or wholesaler engaged in the sale of
					 cigarettes shall take a physical inventory of cigarettes on hand as of the time
					 the distributor or wholesaler first engages in the sale of cigarettes as a
					 distributor or wholesaler. A report of a first physical inventory taken shall
					 be filed with the board on or before the 25th day of the calendar month
					 following the calendar month in which the distributor or wholesaler first
					 engages in the sale of cigarettes as a distributor or
					 wholesaler.
1. Amendment
					 adopting subsection (b) filed 10-10-68; designated effective 11-13-68 (Register
					 18, No. 38). For prior history see Register 68, No. 13.
2. Amendment
					 of section and NOTE filed 1-16-2002; operative 2-15-2002 (Register 2002, No.
					 3).
Note: Authority cited: Section
						30451,
						Revenue and Taxation Code. Reference: Sections
						30182,
						30188,
						30453,
						and
						30454,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 9 - Cigarette and Tobacco Products Tax Law Regulations › Article 5 - Inventories › Section 4023 - Inventories of Stamps and Meter Units

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Every distributor engaged in the sale of cigarettes shall
					 keep daily records of the number of tax stamps and meter units used in the
					 distributor's affixing operations and shall record daily the meter register
					 readings of the meters employed. The distributor shall take physical
					 inventories of unused tax stamps on hand as of the end of each month and shall
					 furnish, with his or her monthly report to the board, a statement of all
					 unaffixed and affixed tax stamps and meter units on hand at the end of the
					 month covered by the report.
1. Amendment
					 filed 9-13-61 as an emergency; effective upon filing (Register 61, No.
					 18).
2. Certificate of Compliance--Section
					 11422.1,
					 Government Code, filed 11-9-61 (Register 61, No. 22).
3. Amendment
					 filed 1-16-2002; operative 2-15-2002 (Register 2002, No.
					 3).
Note: Authority cited: Section
						30451,
						Revenue and Taxation Code. Reference: Sections
						30182,
						30453,
						and
						30454,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 9 - Cigarette and Tobacco Products Tax Law Regulations › Article 6 - Records › Section 4026 - Records

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) General. Every
				  distributor, every wholesaler, and every manufacturer, of cigarettes and
				  tobacco products, shall maintain and make available for examination on request
				  by the board or its authorized representatives, records in the manner set forth
				  at California Code of Regulations, Title 18, Section
				  4901.
(b) Specific Applications. In addition to the
				  record keeping requirements set forth in subdivision (a), every cigarette
				  manufacturer and every tobacco products manufacturer shall comply with the
				  following requirements:
Every cigarette manufacturer or tobacco products
					 manufacturer dealing in, transporting, storing or warehousing cigarettes or
					 tobacco products in this state or otherwise engaged in business in this state
					 as a distributor shall keep and maintain at his or her place of business in
					 this state, or at the warehouses or storage places from which cigarettes or
					 tobacco products are released or delivered by the manufacturer, a record of all
					 releases or deliveries of cigarettes or tobacco products from each storage
					 place or warehouse in this state and shall keep and maintain either within the
					 state or at the manufacturer's home office, a record of all the manufacturer's
					 shipments of cigarettes or tobacco products from points outside this state to
					 points within this state. Such records shall be made available at any time
					 during normal business hours to the board or its authorized representatives for
					 examination upon request.
1. Amendment
					 of section heading, repealer and new section, and new NOTE filed 1-16-2002;
					 operative 2-15-2002 (Register 2002, No. 3).
2. Repealer and new
					 section filed 4-28-2003; operative 5-28-2003 (Register 2003, No.
					 18).
Note: Authority cited: Section
						30451,
						Revenue and Taxation Code. Reference: Sections
						30453
						and
						30454,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 9 - Cigarette and Tobacco Products Tax Law Regulations › Article 6 - Records › Section 4027 - Cigarette Manufacturer and Tobacoo Products Manufacturer or Importer Monthly Return and Schedules

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Each cigarette manufacturer and each tobacco products manufacturer or importer
				  shall file with the Department by the 25th day of each calendar month a
				  certified return and supporting schedules, for the preceding calendar month,
				  with respect to:
(1) All of its distributions
				  of unstamped (untaxed) cigarettes and untaxed tobacco products as
				  samples;
(2) All of its nontaxable
				  sales and deliveries of cigarettes or tobacco products in interstate or foreign
				  commerce or to a licensed distributor, common carrier engaged in interstate or
				  foreign passenger service, U.S. military exchange or commissary, or the U.S.
				  Veterans Administration; and
(3)
				  All of its shipments of cigarettes or tobacco products from a point outside
				  this state to a point within this state made or authorized by the manufacturer
				  during the preceding calendar month.
The releases, deliveries and shipments for each purchaser
					 shall be grouped together in the report.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 9 - Cigarette and Tobacco Products Tax Law Regulations › Article 6 - Records › Section 4028 - Period for Which Records to be Kept. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Amendment
					 filed 10-10-68; designated effective 11-13-68 (Register 68, No.
					 38).
2. Repealer filed 1-16-2002; operative 2-15-2002 (Register
					 2002, No. 3).
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 9 - Cigarette and Tobacco Products Tax Law Regulations › Article 6 - Records › Section 4029 - Failure to Keep Records. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 filed 7-20-82; effective thirtieth day thereafter (Register 82, No.
					 30).
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 9 - Cigarette and Tobacco Products Tax Law Regulations › Article 6 - Records › Section 4030 - Wholesaler's Records. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 10-10-68; designated effective 11-13-68 (Register 68, No.
					 38).
2. Repealer filed 7-20-82; effective thirtieth day thereafter
					 (Register 82, No. 30).
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 9 - Cigarette and Tobacco Products Tax Law Regulations › Article 7 - Tax Reports › Section 4031 - Distributor's and Wholesaler's Report

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Every distributor required to be licensed
				  shall on or before the 25th day of each calendar month, file a report with the
				  board of all acquisitions and distributions of cigarettes for the preceding
				  calendar month, together with such other information as is required on the
				  report form. The report shall be made on a form prescribed by the
				  board.
(b) Every wholesaler
				  required to be licensed shall on or before the 25th day of each calendar month,
				  file a report with the board of all acquisitions and sales of cigarettes for
				  the preceding calendar month, together with such other information as is
				  required on the report form. The report shall be made on a form prescribed by
				  the board.
1. Amendment
					 filed 1-12-68 as an emergency; effective upon filing (Register 68, No.
					 2).
2. Certificate of Compliance filed 3-27-68 (Register 68, No.
					 13).
3. Amendment filed 10-10-68; designated effective 11-13-68
					 (Register 68, No. 38).
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 9 - Cigarette and Tobacco Products Tax Law Regulations › Article 7 - Tax Reports › Section 4031.1 - Payment by Electronic Funds Transfer

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Payments by electronic funds transfer shall be made in
					 accordance with California Code of Regulations, Title 18, Section
					 4905.
1. New
					 section filed 6-7-2005; operative 7-7-2005 (Register 2005, No.
					 23).
Note: Authority cited: Section
						30190,
						Revenue and Taxation Code. Reference: Sections
						30190
						and
						30192,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 9 - Cigarette and Tobacco Products Tax Law Regulations › Article 7 - Tax Reports › Section 4032 - Passenger Common Carrier Report. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Amendment
					 filed 1-12-68 as an emergency; effective upon filing (Register 68, No.
					 2).
2. Certificate of Compliance filed 3-27-68 (Register 68, No.
					 13).
3. Amendment filed 10-10-68; designated effective 11-13-68
					 (Register 68, No. 38).
4. Repealer filed 7-20-82; effective
					 thirtieth day thereafter (Register 82, No.
					 30).
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 9 - Cigarette and Tobacco Products Tax Law Regulations › Article 7 - Tax Reports › Section 4033 - Consumer's or User's Report. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Amendment
					 filed 1-12-68 as an emergency; effective upon filing (Register 68, No.
					 2).
2. Certificate of Compliance filed 3-27-68 (Register 68, No.
					 13).
3. Amendment filed 10-10-68; designated effective 11-13-68
					 (Register 68, No. 38).
4. Repealer filed 7-20-82; effective
					 thirtieth day thereafter (Register 82, No.
					 30).
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 9 - Cigarette and Tobacco Products Tax Law Regulations › Article 7 - Tax Reports › Section 4034 - Report of Sales to Consumers

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Every person engaged in business in this state who sells or solicits orders for
				  cigarettes, the use or consumption of which is subject to the tax, must file a
				  certified return with the board, on Board of Equalization Form BOE-501-CI
				  entitled "Cigarette and Tobacco Products Excise Tax Return, on or before the
				  25th day of the calendar month following the calendar month in which the
				  cigarettes were delivered in this state showing:
(1) the name and address of each purchaser
				  from whom an order was taken;
(2)
				  the number of cigarettes sold and delivered pursuant to each order;
				  and
(3) the amount of tax required
				  to be collected from each purchaser, together with a remittance of such
				  tax.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 9 - Cigarette and Tobacco Products Tax Law Regulations › Article 7 - Tax Reports › Section 4035 - Tax Remittances. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 filed 7-20-82; effective thirtieth day thereafter (Register 82, No.
					 30).
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 9 - Cigarette and Tobacco Products Tax Law Regulations › Article 7 - Tax Reports › Section 4036 - Cigarette and Tobacco Products Floor Stock and Indicia Adjustment Tax. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 12-17-98 as an emergency; operative 12-17-98 (Register 98, No.
					 51). A Certificate of Compliance must be transmitted to OAL by 4-16-99 or
					 emergency language will be repealed by operation of law on the following day.
					 For prior history, see Register 88, No. 52.
2. Repealed by operation
					 of Government Code section
					 11346.1(g)
					 (Register 2000, No. 8).
Note: Authority cited: Sections
						30131.6
						and
						30451,
						Revenue and Taxation Code. Reference: Sections
						30131.2
						and
						30166,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 9 - Cigarette and Tobacco Products Tax Law Regulations › Article 8 - Other Reports › Section 4041 - Common Carrier Delivery Reports

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Every common carrier making a delivery of cigarettes to a
					 consignee in this State, the shipment of which originated outside this State,
					 shall report to the board not later than the 25th day of the calendar month
					 following the calendar month in which the delivery of the cigarettes or tobacco
					 products was made, the following information concerning the shipment:
(a) the name of the shipper and the point of
				  origin;
(b) the name of the
				  consignee and the address to which delivered;
(c) the date and number of the waybill
				  covering the shipment;
(d) the
				  number of cases, bales or other containers of cigarettes delivered, the
				  quantity of cigarettes contained therein, and the quantity of tobacco products
				  delivered, as shown by the shipping documents; and
(e) in the case of rail shipments, the car
				  initials and number; and
(f) in the
				  case of water shipments, the name of the vessel and the number of the steamship
				  bill of lading.
This report shall be made on a form prescribed by the
					 Board, which may include, but not be limited to, electronic media, and filed
					 with the Board at Sacramento.
1. Amendment
					 filed 1-12-68 as an emergency; effective upon filing (Register 68, No.
					 2).
2. Certificate of Compliance filed 3-27-68 (Register 68, No.
					 13).
3. Amendment filed 10-10-68; designated effective 11-13-68
					 (Register 68, No. 38).
4. Change without regulatory effect amending
					 first paragraph and subsections (d) and (f) and adding new NOTE filed 3-30-2010
					 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2010, No. 14).
Note: Authority cited: Sections
						30451,
						Revenue and Taxation Code. Reference: Sections
						30186
						and
						30454,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 9 - Cigarette and Tobacco Products Tax Law Regulations › Article 9 - Stamps › Section 4046 - Sale of Stamps. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer
					 filed 9-13-61 as an emergency; effective upon filing (Register 61, No.
					 18).
2. Certificate of Compliance--Section
					 11422.1,
					 Government Code, filed 11-9-61 (Register 61, No.
					 22).
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 9 - Cigarette and Tobacco Products Tax Law Regulations › Article 9 - Stamps › Section 4047 - Transfer of Stamps

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Without prior written approval of the board, a distributor
					 may not sell to, transfer to, or exchange with another distributor or any other
					 person stamps issued by the board, and may not sell, transfer or distribute
					 packages of cigarettes accompanied by unaffixed stamps.
1. Amendment
					 of section and new NOTE filed 1-16-2002; operative 2-15-2002 (Register 2002,
					 No. 3).
Note: Authority cited: Section
						30451,
						Revenue and Taxation Code. Reference: Section
						30164,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 9 - Cigarette and Tobacco Products Tax Law Regulations › Article 9 - Stamps › Section 4048 - Manner of Affixing Stamps

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Tax stamps shall be securely affixed to the bottom end of
					 each standard package of 20 cigarettes. When affixed to "flats" or "rounds" the
					 stamps shall be securely affixed to the lid or top of the individual package.
					 Tax stamps shall not be affixed to the carton or larger container of
					 cigarettes.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 9 - Cigarette and Tobacco Products Tax Law Regulations › Article 9 - Stamps › Section 4049 - Adherence of Stamps

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Tax stamps shall be affixed in such manner as to adhere
					 securely to each package of cigarettes. If packages of cigarettes are wrapped
					 in or covered by some substance to which the stamps do not readily adhere, such
					 wrapper or covering must be roughened or treated so that the stamps will adhere
					 securely thereto.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 9 - Cigarette and Tobacco Products Tax Law Regulations › Article 10 - Metering Machines and Impressions › Section 4051 - Metering Machines

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Only those metering machines as are approved by the board
					 shall be employed for affixing meter impressions to packages of cigarettes. A
					 distributor shall not affix meter impressions to packages of cigarettes unless
					 he has first obtained authorization from the board to employ this method of
					 affixation.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 9 - Cigarette and Tobacco Products Tax Law Regulations › Article 10 - Metering Machines and Impressions › Section 4052 - Metering Machine Requirements

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A distributor desiring to use a metering machine shall
					 apply to the board for authorization. The following terms and conditions are
					 applicable to the use of metering equipment by a distributor:
(a) Impressions will be made only by means of
				  machines approved by the board and meters registered with the board;
(b) Only clear and legible imprints will be
				  used on packages of cigarettes distributed;
(c) Impressions by a meter registered to the
				  distributor will be made only on packages of cigarettes owned by that
				  distributor;
(d) Only ink approved
				  by the board will be used;
(e) Each
				  meter will be kept in a safe place when not in use, and will be safeguarded
				  when being transported;
(f) In case
				  of theft, loss or mysterious disappearance of a meter or tampering therewith,
				  the incident will be immediately reported to the board, to proper police
				  authorities, and to the meter manufacturer;
(g) No meter will be transferred or otherwise
				  disposed of without prior written permission of the board;
(h) No repairs will be made to a meter except
				  by a duly authorized representative of the meter manufacturer and upon prior
				  approval of the board; and
(i) Any
				  meter having a broken seal will be immediately reported to the board and to the
				  manufacturer and will not be used by the distributor.
1. Amendment
					 filed 1-12-68 as an emergency; effective upon filing (Register 68, No.
					 2).
2. Certificate of Compliance filed 3-27-68 (Register 68, No.
					 13).
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 9 - Cigarette and Tobacco Products Tax Law Regulations › Article 10 - Metering Machines and Impressions › Section 4053 - Revocation of Permission

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
If a distributor issues illegible meter impressions or
					 violates any regulation of the board relative to the use of metering machines,
					 the board may revoke its authorization to the distributor to affix meter
					 impressions to packages of cigarettes.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 9 - Cigarette and Tobacco Products Tax Law Regulations › Article 10 - Metering Machines and Impressions › Section 4054 - Manner of Affixing Meter Impressions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Tax meter impressions shall be clearly imprinted to the
					 bottom end of each standard package of 20 cigarettes. Meter impressions shall
					 not be imprinted on any package, carton, or container of cigarettes containing
					 other than 20 cigarettes. All dies and other equipment must be regularly
					 serviced and cleaned according to the instructions issued by the manufacturers
					 of the equipment.
1. Repealer
					 of former Section
					 4054 and renumbering former
					 Section 4055 filed 9-13-61 as an
					 emergency; effective upon filing (Register 61, No. 18).
2.
					 Certificate of Compliance--Section
					 11422.1,
					 Government Code, filed 11-9-61 (Register 61, No.
					 22).
Note: Authority cited: Section
						30451,
						Revenue and Taxation Code. Reference: Sections
						30162,
						30163
						and
						30164,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 9 - Cigarette and Tobacco Products Tax Law Regulations › Article 10.5 - Purchase of Tax Indicia › Section 4055 - Where Purchased; Distributors' Discount

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Cigarette tax stamps and meter register settings allowing
					 the imprinting of meter impressions may be purchased by licensed distributors
					 through stamp orders submitted to the board. Orders must include the
					 distributor's account number, distributor's name and address, the quantity of
					 stamps for each denomination, order date and the signature of the authorized
					 individual. The tax stamps and meter register settings may be purchased for
					 cash, and when authority has been granted in writing to a distributor, the tax
					 stamps and meter register settings may be purchased on a deferred payment
					 basis. In either case, a discount as provided by law will be allowed to a
					 licensed distributor.
1. New
					 Article 10.5 (#T18 4055 through 4060) filed 9-13-61 as an emergency; effective
					 upon filing (Register 61, No. 18).
2. Certificate of
					 Compliance--Section
					 11422.1,
					 Government Code, filed 11-9-61 (Register 61, No. 22).
3. Amendment
					 filed 1-12-68 as an emergency; effective upon filing (Register 68, No.
					 2).
4. Certificate of Compliance filed 3-27-68 (Register 68, No.
					 13).
5. Amendment filed 1-16-2002; operative 2-15-2002 (Register
					 2002, No. 3).
6. Amendment of section and NOTE filed 2-9-2006;
					 operative 3-11-2006 (Register 2006, No. 6).
Note: Authority cited: Section
						30451,
						Revenue and Taxation Code. Reference: Sections
						30161,
						30162,
						30166
						and
						30167,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 9 - Cigarette and Tobacco Products Tax Law Regulations › Article 10.5 - Purchase of Tax Indicia › Section 4056 - Units of Sale; Minimum Sales

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Cigarette tax stamps designated for packages containing 10
					 cigarettes, 20 cigarettes and 25 cigarettes will be sold in rolls containing
					 1,200 or 30,000 stamps. Such stamps are sold in full rolls only and the
					 smallest sale unit is one roll. The Board, at its discretion, may authorize the
					 use of stamps of other denominated values and specifications.
1. New
					 section filed 9-13-61 as an emergency; effective upon filing (Register 61, No.
					 18).
2. Certificate of Compliance--Section
					 11422.1,
					 Government Code, filed 11-9-61 (Register 61, No. 22).
3. Amendment
					 filed 1-12-68 as an emergency; effective upon filing (Register 68, No.
					 2).
4. Certificate of Compliance filed 3-27-68 (Register 68, No.
					 13).
5. Amendment filed 9-6-83; effective thirtieth day thereafter
					 (Register 83, No. 37).
6. Amendment of section and NOTE filed
					 1-16-2002; operative 2-15-2002 (Register 2002, No. 3).
7. Amendment
					 filed 2-9-2006; operative 3-11-2006 (Register 2006, No.
					 6).
Note: Authority cited: Sections
						30451
						and
						30162,
						Revenue and Taxation Code. Reference: Sections
						30161
						and
						30162,
						Revenue and Taxation Code.
California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 9 - Cigarette and Tobacco Products Tax Law Regulations › Article 10.5 - Purchase of Tax Indicia › Section 4056.1 - Expiration of Heat-Applied Decal Tax Stamps. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 12-27-2004 as an emergency; operative 1-1-2005 (Register 2004,
					 No. 53). A Certificate of Compliance must be transmitted to OAL by 5-2-2005 or
					 emergency language will be repealed by operation of law on the following
					 day.
2. New section refiled 4-29-2005 as an emergency, including
					 amendments; operative 4-29-2005 (Register 2005, No. 17). A Certificate of
					 Compliance must be transmitted to OAL by 8-29-2005 or emergency language will
					 be repealed by operation of law on the following day.
3. New
					 section, including further amendments, refiled 7-8-2005 as an emergency;
					 operative 7-8-2005 (Register 2005, No. 27). A Certificate of Compliance must be
					 transmitted to OAL by 11-7-2005 or emergency language will be repealed by
					 operation of law on the following day.
4. Repealed by operation of
					 Government Code section
					 11346.1(g)
					 (Register 2006, No. 8).
Note: Authority cited: Sections
						30162
						and
						30451,
						Revenue and Taxation Code. Reference: Sections
						30161
						and
						30162,
						Revenue and Taxation Code; and Section
						6 of Statutes 2004, Chapter
						822.