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 9 - Cigarette and Tobacco Products Tax Law Regulations › Article 10.5 - Purchase of Tax Indicia › Section 4057 - Cash Sales of Tax Stamps or Meter Register Settings

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Every distributor desiring to purchase tax stamps or meter
					 register settings for cash shall file an application to register the individual
					 authorized to order cigarette tax stamps, on a form approved by the board. The
					 distributor shall identify and authorize in writing on the form the individual
					 who may order stamps or meter register settings for this distributor's account
					 and include the signature of the individual authorized to submit the tax stamp
					 orders. If a distributor wishes to allow multiple individuals to submit
					 cigarette tax stamp orders, a separate application is required for each
					 individual authorized to order cigarette tax stamps. Orders for stamps or meter
					 register settings shall be made by the distributor on order forms approved by
					 the board. The distributor's authorization of such individual(s) shall continue
					 in effect until written notice of revocation of the authority is delivered to
					 the board by registered mail or until written acknowledgment of receipt of the
					 revocation is given by the board. Payment must be made for cash purchases at
					 the time the stamps or meter register settings are ordered. The board may
					 require cash, electronic fund transfer or certified or cashier's checks in
					 payment of such purchases.
1. New
					 section filed 9-13-61 as an emergency; effective upon filing (Register 61, No.
					 18).
2. Certificate of Compliance--Section
					 11422.1,
					 Gov. Code, filed 11-9-61 (Register 1, No. 22).
3. Amendment of
					 section heading, section and NOTE filed 1-16-2002; operative 2-15-2002
					 (Register 2002, No. 3).
4. 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
						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 10.5 - Purchase of Tax Indicia › Section 4058 - Application for Credit Purchases

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Every distributor desiring to purchase tax stamps or meter
					 register settings on the deferred payment basis shall request the board to set
					 the maximum amount of such purchases the distributor may have unpaid at any
					 time and the amount of the required security.
The board shall set the amounts and notify the distributor
					 by mail of the maximum amount of deferred payment purchases that the
					 distributor may have unpaid at any time and the amount of the required
					 security. The maximum amount of tax stamps or meter register setting purchases
					 for which the distributor may defer payment as determined by the board shall
					 not exceed twice the distributor's average monthly tax liability, based on the
					 distributor's previous six months' experience, or in the case of a distributor
					 not previously authorized to make deferred payment purchases or a distributor
					 the character of whose business has changed substantially, the maximum amount
					 shall not exceed twice the estimated average monthly tax liability as
					 determined by the board.
The distributor shall provide to the board a surety bond or
					 deposit in lieu of security in an amount equal to not less than 70 percent of
					 the maximum amount, or more than twice the amount, of deferred payment
					 purchases the distributor may have unpaid at any time as determined by the
					 board.
If the distributor elects, under Section
					 30168, to make payments on a
					 twice-monthly basis, the distributor shall provide to the board a surety bond
					 or deposit in lieu of security in an amount equal to not less than 50 percent
					 of the maximum amount, or more than twice the amount, of deferred payment
					 purchases the distributor may have unpaid at any time as determined by the
					 board.
1. Amendment
					 filed 10-31-72; effective thirtieth day thereafter (Register 72, No. 45). For
					 prior history, see Register 68, No. 13.
2. Amendment filed
					 1-16-2002; operative 2-15-2002 (Register 2002, No. 3).
3. Amendment
					 adding last paragraph and amending NOTE filed 2-9-2006; operative 3-11-2006
					 (Register 2006, No. 6).
Note: Authority cited: Section
						30451,
						Revenue and Taxation Code. Reference: Sections
						30142,
						30162,
						30167
						and
						30168,
						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 4059 - Authorization for Credit Purchases

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Upon approval of a distributor's request
				  to purchase tax stamps or meter register settings on the deferred payment
				  basis, and receipt of the required security, the board shall give written
				  authorization to the distributor for the amount of deferred payment purchases
				  the distributor may have unpaid at any time.
(b) Before making deferred payment purchases
				  of tax stamps and meter register settings, the distributor shall file an
				  application to register the person authorized to order cigarette tax stamps on
				  behalf of the distributor on a form approved by the board. The distributor
				  shall identify and authorize in writing on the form the individual who may
				  order purchases of stamps or meter register settings for this distributor's
				  account and include the signature of the individual authorized to submit the
				  tax stamp orders. If a distributor wishes to allow multiple individuals to
				  submit cigarette tax stamp orders, a separate application form must be
				  submitted for each individual. The distributor's authorization of such
				  individual(s) shall continue in effect until written notice of revocation of
				  the authority is delivered to the board by registered or certified mail or
				  until written acknowledgment of receipt of the revocation is given by the
				  board.
(c) Orders for stamps or
				  meter register settings shall be made by the distributor on order forms
				  approved by the board.
1. New
					 section filed 9-13-61 as an emergency; effective upon filing (Register 61, No.
					 18).
2. Certificate of Compliance--Section
					 11422.1,
					 Gov. 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
						30162,
						30167
						and
						30169,
						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 4060 - Payment for Credit Purchases

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Payment for all deferred payment purchases of tax stamps or
					 meter register settings made during each calendar month must be made to the
					 board or the board's designee by the 25th day of the calendar month following
					 the month in which the purchases were made. Remittance for such purchases shall
					 be made payable to "State Board of Equalization." The privilege of making
					 deferred payment purchases shall be suspended as long as a delinquent balance
					 is owing therefor.
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 of section and NOTE
					 filed 1-16-2002; operative 2-15-2002 (Register 2002, No. 3).
3.
					 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
						30162,
						30167
						and
						30168,
						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 11 - Refunds for Stamps and Meter Impressions › Section 4061 - Unused Stamps

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The
				  Department will refund or credit to a distributor the denominated value, less
				  the purchase discount, of any identifiable unused stamps which are returned to
				  the Department.
The distributor must file a claim for refund or credit with
					 the Department. The claim must be signed by the claimant or the claimant's
					 representative and include the following information:
(1) The distributor's name, account number,
				  address, and telephone number;
(2)
				  The date of the claim;
(3) The
				  specific grounds upon which the claim is based;
(4) The date, number, and type of unused
				  stamps being claimed for refund;
(5) The amount of claim for each type of
				  unused stamp being claimed for refund;
(6) The total amount of the claim less the
				  discount allowed under Revenue and Taxation Code section
				  30166;
				  and
(7) Documentation required to
				  support the claim.
The Department will verify the amount of unused stamps
					 being claimed for refund and provide a certification to the distributor of the
					 amount of unused stamps that have been verified by the Department. A claim
					 shall only be granted with respect to the verified amount of unused stamps
					 included in the claim.
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 11 - Refunds for Stamps and Meter Impressions › Section 4062 - Destroyed Stamps and Meters

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The board will refund or credit to a distributor the
					 denominated value, less the purchase discount, of any stamps, or unused meter
					 register settings, when the stamps or the meter have been destroyed by fire,
					 flood or other casualty prior to the affixation of the tax stamps or meter
					 impressions to packages of cigarettes. The distributor must establish by clear
					 and convincing evidence that the stamps or meter were destroyed by fire, flood
					 or other casualty and the denominated value of the stamps or remaining meter
					 register balance. Theft or mysterious disappearance of unaffixed stamps or of a
					 meter shall not constitute a casualty for which refund or credit will be
					 given.
1. New
					 section 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 of section and NOTE filed 1-16-2002; operative
					 2-15-2002 (Register 2002, No. 3).
Note: Authority cited: Sections
						30451
						and
						30176,
						Revenue and Taxation Code. Reference: Section
						30176,
						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 11 - Refunds for Stamps and Meter Impressions › Section 4063 - Destroyed Cigarettes

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The board will refund or credit to a distributor the
					 denominated value, less the purchase discount, of stamps or meter impressions
					 affixed to packages of cigarettes which have been destroyed by fire, flood or
					 other casualty, prior to distribution. The distributor must establish by clear
					 and convincing evidence that the cigarettes were destroyed by fire, flood or
					 other casualty prior to distribution and the denominated value of the affixed
					 tax stamps or meter impressions. The theft or mysterious disappearance of
					 packages of cigarettes shall not constitute a casualty for which refund or
					 credit will be given.
1. Amendment
					 filed 8-3-60 as an emergency; effective upon filing (Register 60, No.
					 17).
2. Certificate of Compliance--Government Code Section
					 11422.1,
					 filed 9-14-60 (Register 60, No. 20).
3. Amendment filed 9-13-61 as
					 an emergency; effective upon filing (Register 61, No. 18).
4.
					 Certificate of Compliance--Section
					 11422.1,
					 Gov. Code, filed 11-9-61 (Register 61, No. 22).
5. Amendment filed
					 1-12-68 as an emergency; effective upon filing (Register 68, No.
					 2).
6. Certificate of Compliance filed 3-27-68 (Register 68, No.
					 13).
7. Amendment filed 1-16-2002; operative 2-15-2002 (Register
					 2002, No. 3).
Note: Authority cited: Section
						30451,
						Revenue and Taxation Code. Reference: Section
						30177,
						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 11 - Refunds for Stamps and Meter Impressions › Section 4063.5 - Exported Tax-Paid Tobacco Products

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The board will refund or credit to a distributor the tax
					 paid on tobacco products which are:
(a) Shipped to a point outside this state,
				  pursuant to a contract of sale, by delivery by the distributor to such point by
				  means of:
(1) facilities operated by the
				  distributor;
(2) delivery by the
				  distributor to a carrier for shipment to a consignee at such point,
				  or
(3) delivery by the distributor
				  to a customs broker or forwarding agent for shipment outside this
				  state.
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 11 - Refunds for Stamps and Meter Impressions › Section 4064 - Claim Forms

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A claim for refund or credit made pursuant to Sections
					 4061,
					 4062,
					 4063 or
					 4063.5 must be made on a form
					 prescribed by and filed with the board.
1. New
					 section 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 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
						30176,
						30176.1
						and
						30177,
						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 11 - Refunds for Stamps and Meter Impressions › Section 4065 - Unsalable Cigarettes

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Department will refund or credit to a distributor the denominated value, less
				  the purchase discount, of identifiable cigarette tax stamps or meter
				  impressions affixed to packages of cigarettes which have become unfit for use
				  or unsalable before distribution, or after distribution if the cigarettes have
				  been returned for credit or have been replaced and proof is submitted to the
				  Department showing that the cigarettes have not been used for smoking in
				  California. The distributor must file a claim for refund or credit with the
				  Department. If the distributor is claiming refunds or credits for cigarette tax
				  stamps affixed to packages of cigarettes from different manufacturers, the
				  distributor must file separate claims by manufacturer. A claim must be signed
				  by the claimant or the claimant's representative and contain the following
				  information:
(1) The date of the
				  claim;
(2) The specific grounds
				  upon which the claim is based;
(3)
				  Documentation to support the claim;
(4) The distributor's name, account number,
				  address, and telephone number;
(5)
				  The number and type of cigarette tax stamps being claimed for refund;
(6) The name of the manufacturer of the
				  packages of cigarettes to which the cigarette tax stamps are affixed;
				  and
(7) The total amount of the
				  claim, less the discount allowed under Revenue and Taxation Code section
				  30166.
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 11 - Refunds for Stamps and Meter Impressions › Section 4066 - Stolen Indicia

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Refund or credit will not be given for unaffixed stamps or
					 any packages of cigarettes to which stamps have been affixed, which are lost
					 through theft or unexplained disappearance. If identifiable stamps, which have
					 been lost through theft or unexplained disappearance, are later recovered,
					 credit or refund may be given under Regulations 4061 or 4065.
1. New
					 section filed 1-12-68 as an emergency; effective upon filing (Register 63, No.
					 2).
2. Certificate of Compliance--Section
					 11422.1, Govt. Code, filed 3-27-68
					 (Register 68, No. 13).
3. Amendment of section and NOTE filed
					 12-27-2021; operative 12-27-2021. Submitted to OAL for filing and printing only
					 pursuant to Government Code section
					 15570.40(b)
					 (Register 2021, No. 53).
Note: Authority cited: Sections
						15570.22
						and
						15570.24,
						Government Code; and Section
						30451,
						Revenue and Taxation Code. Reference: Sections
						30176
						and
						30177,
						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 11 - Refunds for Stamps and Meter Impressions › Section 4067 - Provisions Limited to Distributors. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Amendment
					 filed 9-13-61 as an emergency; effective upon filing (Register 61, No.
					 18).
2. Certificate of compliance--Section
					 11422.1,
					 Gov. Code, filed 11-9-61 (Register 61, No. 22).
3. Renumbered from
					 Section 4064 and 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.
					 Repealer filed 1-16-2002; operative 2-15-2002 (Register 2002, No.
					 3).
Note: Authority cited: Section
						30451,
						Revenue and Taxation Code. Reference: Sections
						30176,
						30177,
						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 12 - Refunds of Affixation Costs [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer of
				  article 12 (sections
				  4071-4073) filed 8-3-60 as an
				  emergency; operative 8-3-60 (Register 60, No. 17).
2. Certificate of
				  Compliance as to 8-3-60 order filed 9-14-60 pursuant to Government Code section
				  11422.1
				  (Register 60, No. 20).
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 13 - Particular Transactions › Section 4077 - Tobacco Product Manufacturer

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  A tobacco product manufacturer is any person, including any repacker or
				  relabeler, who manufactures, fabricates, assembles, mixes, blends, combines,
				  processes, or labels a finished tobacco product.
The term tobacco product manufacturer includes an owner of
					 a brand or formula for a tobacco product who contracts with another person to
					 complete the fabrication and assembly of the product to the brand or formula
					 owner's standard.
(b) A
				  retailer who mixes, blends, or combines a tobacco product that is not in a form
				  suitable for human consumption, such as liquid nicotine, and other ingredients
				  or components to make a tobacco product that is suitable for human consumption
				  is a tobacco product manufacturer. A retailer is not a manufacturer solely
				  because the retailer packages liquid nicotine with other items as one unit or
				  allows its customers to mix, blend, or combine liquid nicotine and other
				  components after a sale has been made, or both.
(c) A retailer is not a manufacturer solely
				  because the retailer packages finished tobacco products, such as cigars,
				  together as one unit or because the retailer mixes, blends, or combines
				  finished tobacco products, such as pipe tobacco.
(d) A retailer who is not a licensed
				  manufacturer, importer, or distributor must purchase its tobacco products from
				  a licensed tobacco products distributor or wholesaler.
1. New
					 section filed 4-6-2021; operative 4-6-2021. Pursuant to Government Code section
					 15570.40(b),
					 this action is exempt from the Administrative Procedure Act. Submitted to OAL
					 for filing and printing only pursuant to Government Code section
					 11343.8
					 (Register 2021, No. 15).
Note: Authority cited: Section
						22971.2,
						Business and Professions Code; and Section
						30451,
						Revenue and Taxation Code. Reference: Sections
						22971
						and
						22974,
						Business and Professions Code; and Sections
						30103,
						30121
						and
						30131.1,
						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 13 - Particular Transactions › Section 4078 - Sales to the State. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Amendment
					 filed 9-13-61 as an emergency; designated effective 9-15-61 (Register 61, No.
					 18).
2. Certificate of Compliance--Section
					 11422.1,
					 Gov. Code, filed 11-9-61 (Register 61, No. 22).
3. Repealer filed
					 7-20-82; effective thirtieth day thereafter (Register 82, No.
					 30).
Note: Authority cited: Section
						30451,
						Revenue and Taxation Code. Reference: Sections
						30008,
						30105.5,
						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 13 - Particular Transactions › Section 4079 - In Bond Federal Tax-Free Cigarettes. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Amendment
					 filed 8-3-60 as an emergency; effective upon filing (Register 60, No.
					 17).
2. Certificate of Compliance--Government Code Section
					 11422.1,
					 filed 9-14-60 (Register 60, No. 20).
3. Repealer filed 1-16-2002;
					 operative 2-15-2002 (Register 2002, No. 3).
Note: Authority cited: Section
						30451,
						Revenue and Taxation Code. Reference: Article 1, Section
						8, Clause 3, United States
						Constitution.
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 13 - Particular Transactions › Section 4080 - Interstate and Foreign Commerce

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The tax does not apply to sales of cigarettes or tobacco
					 products which are:
(a) Shipped to a
				  point outside this State, pursuant to a contract of sale, by delivery by the
				  seller to such point by means of:
(1)
				  Facilities operated by the seller;
(2) Delivery by the seller to a carrier for
				  shipment to a consignee at such point, or
(3) Delivery by the seller to a customs
				  broker or forwarding agent for shipment outside this State.
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 13 - Particular Transactions › Section 4081 - Sample Cigarettes and Tobacco Products

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The giving away in this state of untaxed cigarettes or
					 tobacco products as samples is a taxable distribution.
Manufacturers' agents or representatives may for
					 advertising purposes, as permitted by state law and the terms of the November
					 23, 1998 Master Settlement Agreements with the state which are applicable to
					 the signatories to those Agreements, distribute to consumers packages of
					 cigarettes without stamps or meter impressions affixed to the packages or
					 untaxed tobacco products. However, the manufacturer giving away such sample
					 cigarettes or tobacco products must report the distribution on its monthly
					 report or return and pay the tax due. Each package of such samples shall have
					 imprinted on it: "Not for sale. Applicable state tax has been paid." and each
					 package of sample tobacco products shall be clearly marked as a sample.
Cigarette manufacturers shall notify the board in writing
					 in advance of the sampling, giving information as to the approximate date or
					 dates, location or locations, brand, and method of
					 distribution.
1. Amendment
					 filed 4-14-72; effective thirtieth day thereafter (Register 72, No. 16). For
					 prior history, See Register 68, No. 13.
2. Amendment of section
					 heading, 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: Sections
						30005,
						30005.5,
						30008
						and
						30009,
						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 13 - Particular Transactions › Section 4082 - Cigarettes for Hospitalized Veterans. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 9-13-61 as an emergency; designated effective 9-15-61 (Register
					 61, No. 18).
2. Certificate of Compliance--Section
					 11422.1,
					 Gov. Code, filed 11-9-61 (Register 61, No. 22).
3. Repealer filed
					 1-16-2002; operative 2-15-2002 (Register 2002, No.
					 3).
Note: Authority cited: Section
						30451,
						Revenue and Taxation Code. Reference: Sections
						30102.5
						and
						30105.5,
						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 14 - Transactions Without Stamps or Meter Impressions [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Repealer of
				  article 14 (section
				  4086) filed 8-3-60 as an
				  emergency; operative 8-3-60 (Register 60, No. 17).
2. Certificate of
				  Compliance as to 8-3-60 order filed 9-14-60 pursuant to Government Code section
				  11422.1
				  (Register 60, No. 20).
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 15 - Vending Machines › Section 4089 - Statement of Operator

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A statement in substantially the following form must be
					 affixed by the operator thereof upon each cigarette vending machine in a
					 conspicuous place:
"This vending machine is operated by
_
Name of Operator
_
Place of Business of Operator
who holds Permit No. __________, issued pursuant to the
					 Sales and Use Tax Law."
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 16 - Payment by Consumer or User › Section 4091 - Payment by Consumer

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Each consumer or user of cigarettes or tobacco products subject to the
				  cigarette and tobacco products taxes is liable for the taxes resulting from the
				  consumer having:
(1) Purchased cigarettes or
				  tobacco products in any quantity, when such cigarettes or tobacco products are
				  shipped to the consumer from out of state;
(2) Personally transported or brought into
				  the state untaxed tobacco products in any quantity or untaxed cigarettes in
				  quantities of more than 400 cigarettes in a single lot; or
(3) Obtained more than 400 untaxed cigarettes
				  at one time from a federal instrumentality listed in Revenue and Taxation Code
				  section
				  30102.
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 16 - Payment by Consumer or User › Section 4092 - Receipts for Tax Paid to Distributors

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Every distributor required to collect the tax under Revenue
					 and Taxation Code Section
					 30108
					 must give a receipt to each purchaser for the amount of tax collected. The
					 receipt need not be in any particular form but must show the following:
(a) The name and place of business of the
				  distributor making the sale or accepting the order for cigarettes or tobacco
				  products;
(b) The license number or
				  registration number of the distributor;
(c) The name and address of the
				  purchaser;
(d) The number of
				  cigarettes or type, quantity, and wholesale cost of all tobacco products
				  purchased;
(e) The date the
				  cigarettes or tobacco products were purchased; and
(f) The amount of tax collected by the
				  distributor or statement indicating that the tobacco products tax has been
				  paid.
A sales invoice containing the data required above,
					 together with evidence of payment thereof, will constitute a
					 receipt.
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
						30108,
						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 17 - Interest and Penalties › Section 4096 - Table of Applicable Sections. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. Amendment
					 filed 9-13-61 as an emergency; effective upon filing (Register 61, No.
					 18).
2. Certificate of Compliance--Section
					 11422.1,
					 Gov. Code, filed 11-9-61 (Register 61, No. 22).
3. Repealer of
					 Article 17 (Section
					 4096) 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).
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 17 - Interest and Penalties › Section 4098 - Relief from Liability

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  In General. A person may be relieved from the liability for the payment of
				  cigarette and tobacco products taxes, including any penalties and interest
				  added to those taxes, when that liability resulted from the failure to make a
				  timely return or a payment and such failure was found by the board to be due to
				  reasonable reliance on:
(1) Written advice
				  given by the board under the conditions set forth in subdivision (b) below;
				  or
(2) Written advice in the form
				  of an annotation or legal ruling of counsel under the conditions set forth in
				  subdivision (d) below; or
(3)
				  Written advice given by the board in a prior audit of that person under the
				  conditions set forth in subdivision (c) below. As used in this regulation, the
				  term "prior audit" means any audit conducted prior to the current examination
				  where the issue in question was examined.
Written advice from the board may only be relied upon by
					 the person to whom it was originally issued or a legal or statutory successor
					 to that person. Written advice from the board which was received during a prior
					 audit of the person under the conditions set forth in subdivision (c) below,
					 may be relied upon by the person audited or by a legal or statutory successor
					 to that person.
The term "written advice" includes advice that was
					 incorrect at the time it was issued as well as advice that was correct at the
					 time it was issued, but, subsequent to issuance, was invalidated by a change in
					 statutory or constitutional law, by a change in board regulations, or by a
					 final decision of a court of competent jurisdiction. Prior written advice may
					 not be relied upon subsequent to:
(1)
				  the effective date of a change in statutory or constitutional law and board
				  regulations or the date of final decision of a court of competent jurisdiction
				  regardless that the board did not provide notice of such action; or
(2) the person receiving a subsequent writing
				  notifying the person that the advice was not valid at the time it was issued or
				  was subsequently rendered invalid. As generally used in this regulation, the
				  term "written advice" includes both written advice provided in a written
				  communication under subdivision (b) below and written advice provided in a
				  prior audit of the person under subdivision (c)
				  below.
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 18 - Miscellaneous › Section 4099 - Affixing of Stamps or Meter Impressions Out-of-State

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Any person who maintains a place of business in the United
					 States and distributes cigarettes in this State may obtain a distributor's
					 license and, when authorized in writing, may affix stamps or meter impressions
					 to packages of cigarettes at such place of business before the cigarettes are
					 brought to this State.
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 18 - Miscellaneous › Section 4100 - Purchases of Cigarettes by a Retailer. [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 18 - Miscellaneous › Section 4101 - Cigarette Transporter's Permit. [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 18 - Miscellaneous › Section 4102 - Application Form. [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 18 - Miscellaneous › Section 4103 - Invoices, Bills of Lading or Delivery Tickets. [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 18 - Miscellaneous › Section 4105 - Relief from Liability

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A person may be relieved from the liability for the payment
					 of the Cigarette and Tobacco Products Tax, including any penalties and interest
					 added to the tax, when that liability resulted from the failure to make a
					 timely return or a payment and such failure was found by the board to be due to
					 reasonable reliance on written advice given by the board as described in
					 California Code of Regulations, Title 18, Section
					 4902.
1. New
					 section filed 4-28-2003; operative 5-28-2003 (Register 2003, No.
					 18).
Note: Authority cited: Section
						30451,
						Revenue and Taxation Code. Reference: Section
						30284,
						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 18 - Miscellaneous › Section 4106 - Innocent Spouse or Registered Domestic Partner Relief from Liability

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A spouse or registered domestic partner claiming relief
					 from liability for the cigarette and tobacco products tax, interest, penalties,
					 and other amounts shall be relieved from such liability where all the
					 requirements set forth in California Code of Regulations, title 18, section
					 35055 are met.
1. New
					 section filed 5-18-2010; operative 6-17-2010 (Register 2010, No.
					 21).
2. Amendment of section and NOTE filed 3-19-2018 as an
					 emergency; operative 3-19-2018 (Register 2018, No. 12). Pursuant to Government
					 Code section
					 15570.40,
					 this action is a deemed emergency and exempt from OAL review. A Certificate of
					 Compliance must be transmitted to OAL by 9-17-2018 or emergency language will
					 be repealed by operation of law on the following day.
3. Amendment
					 of section and NOTE refiled 9-17-2018 as an emergency; operative 9-17-2018
					 (Register 2018, No. 38). Pursuant to Government Code section
					 15570.40,
					 this action is a deemed emergency and exempt from OAL review. A Certificate of
					 Compliance must be transmitted to OAL by 12-17-2018 or emergency language will
					 be repealed by operation of law on the following day.
4. Amendment
					 of section and NOTE refiled 12-17-2018 as an emergency; operative 12-17-2018
					 (Register 2018, No. 51). Pursuant to Government Code section
					 15570.40,
					 this action is a deemed emergency and exempt from OAL review. A Certificate of
					 Compliance must be transmitted to OAL by 3-18-2019 or emergency language will
					 be repealed by operation of law on the following day.
5.
					 Reinstatement of section as it existed prior to 3-19-2018 emergency amendment
					 by operation of Government Code section
					 11346.1(f)
					 (Register 2019, No. 12).
6. Amendment of section and NOTE filed
					 3-19-2019; operative 3-19-2019. Submitted to OAL for filing and printing only.
					 Exempt from the APA pursuant to Government Code section
					 15570.40(b)
					 (Register 2019, No. 12).
Note: Authority cited: Section
						30451,
						Revenue and Taxation Code. Reference: Section
						30285,
						Revenue and Taxation Code; and Sections
						297,
						297.5 and
						308, Family
						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 9.5 - Cigarette and Tobacco Products Licensing Act of 2003 › Article 1 - Definitions and Citations › Section 4501 - Citations

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Issuance of a
				  Civil or Criminal Citation.
The Investigations Division may issue a citation to a
					 licensee or unlicensed person if the licensee or unlicensed person is
					 determined to be in violation of any provision of the Act.
(b) Contents and Service of a Civil Citation.
The citation shall be in writing and shall describe the
					 nature and facts of the violation, including a reference to the statute(s)
					 violated. The citation shall state that the Board will mail a notice regarding
					 the citation and information about any penalties, if applicable, and appeal
					 rights. The citation shall be placed in a sealed envelope, with postage paid,
					 addressed to the owner of record at the owner's last known address as it
					 appears in the records of the Board. The giving of notice shall be deemed
					 complete at the time of deposit of the notice at a United States Post Office,
					 mailbox, sub-post office, substation, mail chute, or other facility regularly
					 maintained or provided by the United States Postal Service, without extension
					 of time for any reason. In lieu of mailing, notice may be served personally by
					 delivery to the person to be served and service shall be deemed complete at the
					 time of such delivery. Personal delivery to a corporation may be made by
					 delivery of a notice to any person designated to be served for the corporation
					 with summons and complaint in a civil action, pursuant to the Code of Civil
					 Procedure.
(c) Contents and
				  Service of a Criminal Citation.
A criminal citation shall state the appearance date and the
					 appropriate jurisdiction. The citation shall be served in accordance with Penal
					 Code section
					 853.6.
1. New
					 section filed 3-22-2007; operative 4-21-2007 (Register 2007, No.
					 12).
Note: Authority cited: Section
						22971.2,
						Business and Professions Code. Reference: Sections
						22973(a)(5),
						22974,
						22974.3,
						22974.4,
						22974.5,
						22974.7,
						22974.8,
						22978.1,
						22978.2,
						22978.4,
						22978.5,
						22978.6,
						22978.7,
						22979,
						22979.4,
						22979.5,
						22979.6,
						22979.7,
						22980,
						22980.1,
						22980.2. 22980.3 and 22981,
						Business and Professions Code; and Section
						853.6, Penal
						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 9.5 - Cigarette and Tobacco Products Licensing Act of 2003 › Article 2 - Licenses - Issuance, Transfer and Denial › Section 4502 - Denial of License

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
A new license shall not be issued to an applicant when any
					 of the following apply:
(1) a license
				  subject to civil or criminal citation has been issued for the same
				  location;
(2) a license for the
				  same location is suspended;
(3) a
				  license for the same location has been revoked any time within the preceding
				  five years; or
(4) any person
				  controlling the applicant has been convicted of a felony pursuant to Revenue
				  and Taxation Code section
				  30473
				  or
				  30480.
1. New
					 article 2 (sections
					 4502-4509) and section filed
					 3-22-2007; operative 4-21-2007 (Register 2007, No.
					 12).
Note: Authority cited: Section
						22971.2,
						Business and Professions Code. Reference: Sections
						22971,
						22973.1,
						22977.2
						and
						22979,
						Business and Professions Code.