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 4500 - Definitions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
In addition to the definitions in Business and Professions
					 Code section
					 22971,
					 the following definitions shall apply to this chapter:
(a) "Act" means the Cigarette and Tobacco
				  Products Licensing Act of 2003, set forth in division 8.6 of the Business and
				  Professions Code.
(b) "Appeals
				  Division staff" means an employee or employees of the State Board of
				  Equalization assigned to the Appeals Division of the Legal
				  Department.
(c) "Applicant" means a
				  retailer, wholesaler, distributor, importer or manufacturer who has applied for
				  a license pursuant to the Act, and, if the retailer, wholesaler, distributor,
				  importer or manufacturer is not an individual, the term includes any person
				  controlling such entity.
(d) "Arm's
				  length transaction" means a sale in good faith and for valuable consideration
				  that reflects the fair market value in the open market between two informed and
				  willing parties, neither under any compulsion to participate in the
				  transaction.
(e) "Board" means the
				  Board Members of the State Board of Equalization meeting as a body or the
				  agency created by article XIII, section
				  17, of the California
				  Constitution, as the context indicates.
(f) "Board Proceedings Division staff" means
				  an employee or employees of the State Board of Equalization assigned to the
				  Board Proceedings Division of the Legal Department.
(g) "Business" means a business operated by a
				  licensee and/or the property upon which or location at which such licensed
				  business is operated.
(h)
				  "Citation" means a civil notice of violation(s) or a criminal misdemeanor
				  notice to appear.
(i) "Control" or
				  "controlling" means control or controlling as defined in Business and
				  Professions Code section
				  22971,
				  subdivision (d).
(j) "Conviction"
				  means a judgment of guilt of a criminal offense.
(k) "Finding" or "Findings" means a
				  determination that a violation of the Act has occurred. This can occur by
				  default if no appeal is made from a Notice of Violation or Warning Notice, or
				  by a final decision made pursuant to Regulations 4700, 4701, or 4702.
(l) "Fine" means any fine imposed by the
				  Board pursuant to the Act.
(m)
				  "Investigations Division staff" means an employee or employees of the State
				  Board of Equalization assigned to the Investigations Division of the Legal
				  Department.
(n) "Licensee" means a
				  licensee as defined in Business and Professions Code section
				  22971,
				  subdivision (k).
(o) "License
				  subject to a civil or criminal citation" means a license as to which a citation
				  has been issued but no final determination of violation has yet been entered
				  into the licensee's or unlicensed person's permanent record.
(p) "Notice of Violation" means the document
				  sent to a licensee or unlicensed person referring to the citation issued, the
				  charged violation(s), the penalty or penalties to be imposed, and the
				  licensee's or unlicensed person's appeal rights.
(q) "Offense" means a criminal conviction of
				  violations of the Act and/or civil findings of violations of the Act.
(r) "Person" means a person as defined in
				  Revenue and Taxation Code section
				  30010.
(s) "Regulation" means a section of title 18
				  of the California Code of Regulations.
(t) "Special Taxes and Fees Division" means
				  the Special Taxes and Fees Division of the State Board of Equalization's
				  Property and Special Taxes Department.
(u) "Unlicensed Person" means any person not
				  holding a valid license issued by the Board pursuant to the Act.
(v) "Warning Notice" means the document
				  advising a licensee or unlicensed person that the stated violation(s) of the
				  Act will be entered into the licensee's or unlicensed person's permanent record
				  as a first offense and that future violations will result in civil
				  penalties.
1. New
					 chapter 9.5 (articles 1-6, sections
					 4500-4703), article 1 (sections
					 4500-4501) and section filed
					 3-22-2007; operative 4-21-2007 (Register 2007, No. 12).
2. Change
					 without regulatory effect amending subsection (e) and NOTE filed 3-30-2010
					 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2010, No. 14).
3. Change without regulatory
					 effect amending subsection (i), repealing subsection (k), adding subsection
					 (t), relettering subsections and amending newly designated subsection (n) filed
					 10-10-2011 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2011, No. 41).
Note: Authority cited: Section
						22971.2,
						Business and Professions Code. Reference: Sections
						22970,
						22971,
						22974.5,
						22978.7
						and
						22979.7,
						Business and Professions Code; and Section
						30010,
						Revenue and Taxation Code.