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 9.5 - Cigarette and Tobacco Products Licensing Act of 2003 › Article 2 - Licenses - Issuance, Transfer and Denial › Section 4503 - Issuance of License - Transfer of Business

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Notwithstanding the provisions of Regulation 4502 and if
					 all other statutory requirements are met, a new license will be issued for a
					 business with a license subject to a civil or criminal citation, if the
					 applicant acquired the business pursuant to an arm's length transaction after
					 the violations contained in the citation were committed.
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
						22973.1,
						22977.2
						and
						22979,
						Business and Professions 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 4504 - Determination of Arm's Length Transaction

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The Special Taxes and Fees Division shall determine whether
					 the transfer of a business was pursuant to an arm's length transaction,
					 utilizing the criteria set forth in Regulations 4505 and
					 4506.
1. New
					 section filed 3-22-2007; operative 4-21-2007 (Register 2007, No.
					 12).
2. Change without regulatory effect amending section 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
						22973.1,
						22977.2
						and
						22979,
						Business and Professions 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 4505 - Transfers or Sales Between Related Parties

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Presumption -- Not Arm's Length. When a
				  violation or violations of the Act have occurred at a licensed location, the
				  sale of the business between and among relatives (by blood or marriage, which
				  relationships include, but are not limited to, spouses, parents, children and
				  siblings), a partnership and its partners, a limited liability company or
				  association and its members, a corporation and its shareholders, and persons
				  and entities under their control, is presumed to be a sale for the primary
				  purpose of avoiding the effects of violations of the Act and not at arm's
				  length.
(b) This presumption may be
				  rebutted only by clear and convincing evidence to the contrary.
(c) The purchaser has the burden of proving
				  that the transaction was an arm's length transaction.
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
						22973.1,
						22977.2
						and
						22979,
						Business and Professions 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 4506 - Evidence of a Non-Arm's Length Transaction

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Evidence that a sale is a non-arm's length transaction,
					 includes, but is not limited to, the following:
(a) Inadequate consideration was paid for the
				  assets of the prior licensee (former owner).
(b) No bill of sale, sales contract or escrow
				  account was prepared or executed for the sale of the business.
(c) The former owner holds an equity interest
				  in the inventory of products for sale, fixtures or equipment.
(d) The purchaser was or is an employee,
				  co-owner or independent contractor with the former owner.
(e) The ownership of the real property at
				  which the business is located, or a master leasehold interest therein, remains
				  with the former owner, with no lease, sublease or lease assignment having been
				  executed with the purchaser providing for the payment of reasonable rentals,
				  subrentals, or other consideration to the former owner.
(f) The business license for the business
				  remains in the name of the former owner.
(g) The purchaser holds itself out as being
				  the same business as that operated by the former owner or as being affiliated
				  with the former owner in the business; and the former owner:
(1) Is present at the business on a regular
				  basis;
(2) Continues to contract
				  with suppliers to purchase products for use at the business;
(3) Assumes personal liability for services,
				  supplies or inventory for the business;
(4) Continues to sign checks on one or more
				  of the business's bank accounts; or
(5) Maintains the authority to hire and fire
				  business employees.
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 4507 - Request for Information and Records

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
When a business's license is suspended, revoked, or is
					 subject to civil or criminal citation, then the parties to a proposed or
					 completed transfer or sale of the business must, at the Board's request,
					 provide all relevant information on the transfer or sale to the Special Taxes
					 and Fees Division, including, but not limited to, the purchase agreement, all
					 escrow documents and proof of payment or tender of the purchase
					 consideration.
1. New
					 section filed 3-22-2007; operative 4-21-2007 (Register 2007, No.
					 12).
2. Change without regulatory effect amending section 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
						22973.1,
						22977.2
						and
						22979,
						Business and Professions 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 4508 - Appeal - Denial of License. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 3-22-2007; operative 4-21-2007 (Register 2007, No.
					 12).
2. Change without regulatory effect amending subsections (c)
					 and (d) 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 subsections (a) and (c) filed 10-10-2011 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2011, No. 41).
4. Repealer 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.
5. Repealer
					 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.
6. Repealer
					 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.
7.
					 Reinstatement of section as it existed prior to 3-19-2018 emergency repeal by
					 operation of Government Code section
					 11346.1(f)
					 (Register 2019, No. 12).
8. Repealer 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
						22971.2,
						Business and Professions Code. Reference: Sections
						22973.1,
						22977.2
						and
						22979,
						Business and Professions 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 4509 - Non-Arm's Length Transfer - Sales

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The Special Taxes and Fees Division's determination that a
					 licensee's transfer of a business with a suspended or revoked license was not
					 at arm's length may establish grounds for an additional violation of the Act.
					 The Investigations Division may issue a citation for a violation of Business
					 and Professions Code section
					 22980.2,
					 subdivision (c), if the business is found selling cigarettes or tobacco
					 products without a license or after a notification of suspension or revocation
					 of a license.
1. New
					 section filed 3-22-2007; operative 4-21-2007 (Register 2007, No.
					 12).
2. Change without regulatory effect amending section 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
						22973.1,
						22977.2,
						22979
						and
						22980.2,
						Business and Professions 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 3 - Notices of Violations or Warning Notices › Section 4600 - Issuance and Contents of a Notice of Violation or Warning Notice

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The Investigations Division shall forward a copy of a
					 citation issued to a licensee or unlicensed person to the Special Taxes and
					 Fees Division, which shall prepare and mail a Notice of Violation or Warning
					 Notice to the cited licensee or unlicensed person.
1. New
					 article 3 (sections
					 4600-4602) and section filed
					 3-22-2007; operative 4-21-2007 (Register 2007, No. 12).
2. Change
					 without regulatory effect amending section 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
						22974.7,
						22978.7
						and
						22979.7,
						Business and Professions 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 3 - Notices of Violations or Warning Notices › Section 4601 - Service of a Notice

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Any notice issued under the Cigarette and Tobacco Products
					 Licensing Act may be served personally or by mail in the manner prescribed for
					 service of a notice under Business and Professions Code section
					 22971.5.
1. New
					 section filed 3-22-2007; operative 4-21-2007 (Register 2007, No.
					 12).
2. Amendment of section heading, section and NOTE filed
					 7-16-2013; operative 10-1-2013 (Register 2013, No.
					 29).
Note: Authority cited: Section
						22971.2,
						Business and Professions Code. Reference: Section
						22971.5,
						Business and Professions 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 3 - Notices of Violations or Warning Notices › Section 4602 - Finality

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The penalty or penalties stated in the Notice of Violation
					 or Warning Notice shall become final as provided in Regulations 4700 and 4701,
					 unless an appeal is filed with the Board within the applicable time periods
					 provided therein.
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
						22974.7,
						22974.8
						and
						22979.7,
						Business and Professions 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 4 - Penalties and Fines › Section 4603 - Penalties for Licensed or Unlicensed Retailers

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The following penalties shall be assessed in addition to
					 any other civil or criminal penalty provided by law upon a finding that a
					 retailer has violated any provision of the Act:
(a) A first offense of a violation of any of
				  the following provisions shall result in the issuance of a Warning Notice to
				  the licensee or unlicensed person:
(1)
				  Business and Professions Code section
				  22974
				  (retailer's failure to retain purchase invoices).
(2) Business and Professions Code section
				  22980.1,
				  subdivision (c), (d) or (e) (purchase from unlicensed person or person with
				  suspended or revoked license).
(3)
				  Business and Professions Code section
				  22980.1,
				  subdivision (g) (purchase of cigarettes to which a stamp may not be affixed in
				  accordance with Rev. & Tax. Code, §
											30163, subd. (b)).
(4) Business and Professions Code section
				  22980.2,
				  subdivision (a) (sales of cigarettes or tobacco products by an unlicensed
				  person or person with suspended or revoked license).
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 4 - Penalties and Fines › Section 4604 - Penalties for Licensed or Unlicensed Wholesalers and Distributors

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The following penalties shall be assessed in addition to
					 any other civil or criminal penalty provided by law upon a finding that a
					 wholesaler or distributor has violated any provision of the Act:
(a) A first offense of a violation of any of
				  the following provisions will result in the issuance of a Warning Notice to the
				  licensee or unlicensed person:
(1) Business
				  and Professions Code section
				  22978.1
				  (distributor's or wholesaler's failure to retain purchase invoices).
(2) Business and Professions Code section
				  22978.4,
				  subdivisions (a) or (b) (distributor's or wholesaler's failure to comply with
				  invoice requirements).
(3) Business
				  and Professions Code section
				  22978.5,
				  subdivision (a) (distributor's or wholesaler's failure to retain sales
				  records).
(4) Business and
				  Professions Code section
				  22980.1,
				  subdivision (b), (c), (d), (e) (sales to or purchases from unlicensed person or
				  person with suspended or revoked license) or (f) (sales of cigarettes or
				  tobacco products to retailer or wholesaler revoked or suspended until debts are
				  clear).
(5) Business and
				  Professions Code section
				  22980.2,
				  subdivision (a) (sales of cigarettes or tobacco products by unlicensed person
				  or person with suspended or revoked license).
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 4 - Penalties and Fines › Section 4605 - Penalties for Licensed or Unlicensed Manufacturers and Importers

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The following penalties shall be assessed in addition to
					 any other civil or criminal penalty provided by law upon a finding that a
					 manufacturer or importer has violated any provision of the Act:
(a) A first offense of a violation of any of
				  the following provisions will result in the issuance of a Warning Notice to the
				  licensee or unlicensed person:
(1) Business
				  and Professions Code section
				  22979.4
				  (importer's failure to retain purchase invoices on premises).
(2) Business and Professions Code section
				  22979,
				  subdivision (b)(1) (participating manufacturer's false statement on
				  certification to the Board).
(3)
				  Business and Professions Code section
				  22979.5,
				  subdivision (a) (manufacturer's or importer's failure to retain sales records
				  on premises).
(4) Business and
				  Professions Code section
				  22980.1,
				  subdivision (a), (e) or (f) (purchases or sales from or to an unlicensed person
				  or person with suspended or revoked license).
(5) Business and Professions Code section
				  22980.2,
				  subdivision (a) (sales of cigarettes or tobacco products by unlicensed person
				  or person with suspended or revoked license).
(6) Business and Professions Code section
				  22979.6,
				  subdivisions (a) or (b) (manufacturer's or importer's failure to comply with
				  invoice requirements).
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 4 - Penalties and Fines › Section 4606 - Mitigating Circumstances

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Factors including, but not limited to, the following may be
					 considered for purposes of determining whether mitigating circumstances exist
					 pursuant to Regulations 4603, 4604 and 4605:
(a) How recently the licensee purchased the
				  business or began operations and acquired inventory of cigarettes and/or
				  tobacco.
(b) The amount of
				  cigarettes without tax stamps and with counterfeit tax stamps in relation to
				  the size of the licensee's overall inventory.
(c) The size of the licensee's cigarette
				  and/or tobacco product business.
(d) The retail value of any cigarettes or
				  tobacco products seized.
(e) An
				  absence of prior seizures.
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
						22974.7,
						22978.7
						and
						22979.7,
						Business and Professions 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 4 - Penalties and Fines › Section 4607 - Determination of Fine

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The
				  fine for Business and Professions Code section
				  22974.5
				  (retailer's failure to display a license) is $500.
(b) The fine for all other violations of the
				  Act shall be determined as follows:
(1) Any
				  second or subsequent offense of a violation of any of the following provisions
				  shall result in a fine of $1,000:
(A)
				  Business and Professions Code section
				  22973,
				  subdivision (a)(5) (retailer's false statement on application).
(B) Business and Professions Code section
				  22977,
				  subdivision (a)(5) (distributor's or wholesaler's false statement on
				  application).
(C) Business and
				  Professions Code section
				  22979,
				  subdivision (b)(1) (participating manufacturer's false statement on
				  certification to the Board).
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 4 - Penalties and Fines › Section 4608 - Collection of Fines

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The Board shall collect fees, fines and penalties in
					 compliance with Revenue and Taxation Code, division 2, part 30, chapter 4,
					 commencing with section
					 55121.
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
						22974.7,
						22978.7
						and
						22979.7,
						Business and Professions Code; Sections
						55121,
						55122,
						55141,
						55142,
						55161,
						55162,
						55163,
						55181,
						55182,
						55183,
						55184,
						55201,
						55202,
						55203,
						55204,
						55205,
						55205.5,
						55206,
						55207,
						55208,
						55209
						and
						55209.5,
						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 9.5 - Cigarette and Tobacco Products Licensing Act of 2003 › Article 5 - Appeal Procedures [Repealed] › Section 4609 - Right to Appeal. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 article 5 (sections
					 4609-4702) and section filed
					 3-22-2007; operative 4-21-2007 (Register 2007, No. 12).
2. Change
					 without regulatory effect amending subsections (a), (a)(1)(A)-(B) and
					 (a)(2)(A)-(b) filed 10-10-2011 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2011, No. 41).
3. Repealer of article 5
					 (sections 4609-4702) and section 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.
4. Repealer of
					 article 5 (sections
					 4609-4702) and section 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.
5. Repealer of
					 article 5 (sections
					 4609-4702) and section 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.
6.
					 Reinstatement of section as it existed prior to 3-19-2018 emergency repeal by
					 operation of Government Code section
					 11346.1(f)
					 (Register 2019, No. 12).
7. Repealer of article 5 (sections
					 4609-4702) and section 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
						22971.2,
						Business and Professions Code. Reference: Sections
						22974.7,
						22978.7
						and
						22979.7,
						Business and Professions 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 5 - Appeal Procedures [Repealed] › Section 4700 - Appeal - Special Taxes and Fees Division. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 3-22-2007; operative 4-21-2007 (Register 2007, No.
					 12).
2. Change without regulatory effect amending section heading
					 and subsections (c)-(h) filed 10-10-2011 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2011, No. 41).
3. Repealer 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.
4. Repealer
					 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.
5. Repealer
					 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.
6.
					 Reinstatement of section as it existed prior to 3-19-2018 emergency repeal by
					 operation of Government Code section
					 11346.1(f)
					 (Register 2019, No. 12).
7. Repealer 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
						22971.2,
						Business and Professions Code. Reference: Sections
						22974.7,
						22978.7
						and
						22979.7,
						Business and Professions 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 5 - Appeal Procedures [Repealed] › Section 4701 - Appeal - Appeals Division. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 3-22-2007; operative 4-21-2007 (Register 2007, No.
					 12).
2. Change without regulatory effect amending subsections (b)
					 and (c) filed 3-30-2010 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2010, No. 14).
3. Repealer 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.
4. Repealer
					 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.
5. Repealer
					 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.
6.
					 Reinstatement of section as it existed prior to 3-19-2018 emergency repeal by
					 operation of Government Code section
					 11346.1(f)
					 (Register 2019, No. 12).
7. Repealer 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
						22971.2,
						Business and Professions Code. Reference: Sections
						22974.7,
						22978.7
						and
						22979.7,
						Business and Professions 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 5 - Appeal Procedures [Repealed] › Section 4702 - Appeal - Board Hearing. [Repealed]

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
1. New
					 section filed 3-22-2007; operative 4-21-2007 (Register 2007, No.
					 12).
2. Change without regulatory effect amending subsection (b)
					 filed 3-30-2010 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2010, No. 14).
3. Repealer 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.
4. Repealer
					 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.
5. Repealer
					 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.
6.
					 Reinstatement of section as it existed prior to 3-19-2018 emergency repeal by
					 operation of Government Code section
					 11346.1(f)
					 (Register 2019, No. 12).
7. Repealer 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
						22971.2,
						Business and Professions Code. Reference: Sections
						22974.7,
						22978.7
						and
						22979.7,
						Business and Professions 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 6 - Seizure and Forfeiture › Section 4703 - Seizures and Forfeitures

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				  Seizures. The seizure of cigarette and tobacco products is authorized under the
				  Cigarette and Tobacco Products Licensing Act Law and the Cigarette and Tobacco
				  Products Tax Law.
(b) Seizure of
				  Untaxed Products.
(1) In the absence of an
				  applicable exemption from tax or other lawful possession of unstamped product
				  under Revenue and Taxation Code (e.g., Revenue and Taxation Code sections
				  30102
				  through
				  30106
				  or
				  30431),
				  the Board or a law enforcement agency shall be authorized to seize cigarettes
				  and tobacco products that cannot be sold legally in California, including, but
				  not limited to the following:
(A) Cigarette
				  packages without any cigarette tax stamp that are possessed, stored, owned or
				  for sale by a retailer, wholesaler, or any other person except when possessed
				  by a licensed distributor.
(B)
				  Cigarette packages with another state's tax stamp or the stamp of another
				  taxing jurisdiction that are possessed, stored, owned or for sale by a
				  retailer, wholesaler, or any other person except when possessed by a licensed
				  distributor.
(C) Cigarette packages
				  with a California tax stamp affixed and marked "Not for sale in the United
				  States," "For Export Only" or similar wording indicating the manufacturer did
				  not intend the product to be sold in the United States, that are possessed,
				  stored, owned by a retailer, wholesaler, distributor, manufacturer importer, or
				  any other person.
(D) Tobacco
				  products for which the California excise tax is due but has not been paid that
				  are possessed, stored, owned, or for sale by a retailer, wholesaler or any
				  other person except when possessed by a licensed
				  distributor.
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 7 - Records › Section 4801 - Retailer's Records

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) In
				  General. A retailer shall retain purchase invoices for all cigarettes or
				  tobacco products the retailer purchased for a period of four years from the
				  date of purchase. The invoices shall be kept at the retail location to which
				  the cigarettes or tobacco products were sold for at least one year after the
				  purchase. Invoices shall be made available upon request during normal business
				  hours for review, inspection, and copying by the California Department of Tax
				  and Fee Administration (Department).
(b) Transfers. A licensed retailer of
				  cigarettes or tobacco products may transfer portions of their tax-paid
				  inventory from one retail location to another retail location provided that:
(1) The retailer is the licensee that holds a
				  license issued by the Department for each of the retail locations;
(2) The retailer prepares a transfer log or
				  similar document that satisfies the requirements of subdivision (d) at the time
				  each transfer occurs;
(3) The
				  retailer keeps the original transfer log or similar document for a period of
				  four years from the date the retailer purchased the transferred
				  inventory;
(4) The retailer keeps
				  copies of the transfer log or similar document and purchase invoices for the
				  transferred inventory at the transferring and receiving retail locations for at
				  least one year from the date of transfer; and
(5) The retailer provides copies of the
				  transfer log or similar document and purchase invoices for the transferred
				  inventory upon request at the time the inspection has commenced.
A retail location under inspection cannot establish that
					 its inventory of cigarettes and tobacco products was purchased tax paid solely
					 by providing a purchase invoice showing that the same type of product was sold
					 tax paid to a different retail location, even if the different retail location
					 is owned by the same licensee. A transfer log is also required to establish
					 that the tax-paid product sold to a different retail location is the same
					 product being inspected.
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 9.9 - California Department of Tax and Fee Administration and State Board of Equalization - Special Taxes Administration - Miscellaneous › Section 4901 - Records

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Definitions.
(1) "Applicable Tax Laws" means any of the
				following:
(A) Aircraft Jet Fuel Tax, Revenue
				and Taxation Code sections
				7385-
				7398
				and
				7486-
				8406;
(B) Alcoholic Beverage Tax, Revenue and
				Taxation Code sections
				32001-
				32557;
(C) Childhood Lead Poisoning Prevention Fee,
				Health and Safety Code section
				105310;
				Revenue and Taxation Code sections
				43001-
				43651;
(D) Cigarette and Tobacco Products Tax,
				Revenue and Taxation Code sections
				30001-
				30481;
(E) Diesel Fuel Tax, Revenue and Taxation
				Code sections
				60001-
				60709;
(F) Emergency Telephone Users Surcharge,
				Revenue and Taxation Code sections
				41001-
				41176;
(G) Energy Resources Surcharge, Revenue and
				Taxation Code sections
				40001-
				40216;
(H) Fee Collection Procedures Law, Revenue
				and Taxation Code sections
				55001-
				55381
				(see Reg. 3500);
(I) Hazardous
				Substances Tax, Health and Safety Code sections
				25205.2,
				25205.5,
				and
				25205.6;
				Revenue and Taxation Code sections
				43001-
				43651;
(J) Integrated Waste Management Fee, Public
				Resources Code sections
				40000-
				48008;
				Revenue and Taxation Code sections
				45001-
				45984;
(K) Motor Vehicle Fuel Tax, Revenue and
				Taxation Code sections
				7301-
				8526;
(L) Occupational Lead Poisoning Prevention
				Fee, Health and Safety Code section
				105190;
				Revenue and Taxation Code sections
				43001-
				43651;
(M) Oil Spill Response, Prevention, and
				Administration Fees, Revenue and Taxation Code sections
				46001-
				46751;
(N) Underground Storage Tank Maintenance Fee,
				Revenue and Taxation Code sections
				50101-
				50162;
				and
(O) Use Fuel Tax, Revenue and
				Taxation Code sections
				8601-
				9355.
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 9.9 - California Department of Tax and Fee Administration and State Board of Equalization - Special Taxes Administration - Miscellaneous › Section 4902 - Relief from Liability

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				General. A person may be relieved from the liability for the payment of tax,
				defined in section
				4901(a)(7),
				imposed pursuant to applicable tax laws, defined in section
				4901(a)(1),
				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:
(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 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 a person with shared accounting and
				  common ownership with the audited person or by a legal or statutory successor
				  to those persons.
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 a 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 9.9 - California Department of Tax and Fee Administration and State Board of Equalization - Special Taxes Administration - Miscellaneous › Section 4903 - Innocent Spouse or Registered Domestic Partner Relief from Liability

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) In General.
(1) A spouse requesting innocent spouse
				relief from liability for any tax, fee, or surcharge, interest, penalties, and
				other amounts shall be relieved from such liability where all the following
				requirements are met:
(A) A liability is
				incurred under the Alcoholic Beverage Tax Law or Private Railroad Car Tax
				Law;
(B) The liability is
				attributable to the non-requesting spouse;
(C) The spouse requesting relief establishes
				that he or she did not know of, and that a reasonably prudent person in the
				requesting spouse's circumstances would not have had reason to know of, the
				liability; and
(D) It would be
				inequitable to hold the requesting spouse liable for the liability, taking into
				account whether the requesting spouse significantly benefited directly or
				indirectly from the liability, and taking into account all other facts and
				circumstances.
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 9.9 - California Department of Tax and Fee Administration and State Board of Equalization - Special Taxes Administration - Miscellaneous › Section 4905 - Electronic Funds Transfer

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a)
				Definitions.
(1) "Electronic funds transfer"
				means any transfer of funds, other than a transaction originated by check,
				draft, or similar paper instrument, that is initiated through an electronic
				terminal, telephonic instrument, or computer or magnetic tape, so as to order,
				instruct, or authorize a financial institution to debit or credit an account.
				Electronic funds transfers shall be accomplished by an automated clearinghouse
				debit, an automated clearinghouse credit, or by Federal Reserve Wire
				Transfer.
(2) "Automated
				clearinghouse" means any federal reserve bank, or an organization established
				in agreement with the National Automated Clearing House Association, that
				operates as a clearinghouse for transmitting or receiving entries between banks
				or bank accounts and which authorizes an electronic transfer of funds between
				these banks or bank accounts.
(3)
				"Automated clearinghouse debit" means a transaction in which the state, through
				its designated depository bank, originates an automated clearinghouse
				transaction debiting the person's bank account and crediting the state's bank
				account for the amount of tax or fee. Banking costs incurred for the automated
				clearinghouse debit transaction shall be paid by the state.
(4) "Automated clearinghouse credit" means an
				automated clearinghouse transaction in which the person through his or her own
				bank, originates an entry crediting the state's bank account and debiting his
				or her own bank account. Banking costs incurred for the automated clearinghouse
				credit transaction charged to the state shall be paid by the person originating
				the credit.
(5) "Federal Reserve
				Wire Transfer" means any transaction originated by a person and utilizing the
				national electronic payment system to transfer funds through the federal
				reserve banks, when that person debits his or her own bank account and credits
				the state's bank account. Electronic funds transfers pursuant to Revenue and
				Taxation Code sections
				7659.9,
				8760,
				30190,
				32260,
				40067,
				41060,
				43170,
				45160,
				46160,
				50112.7,
				55050,
				and
				60250
				may be made by Federal Reserve Wire Transfer only if payment cannot, for good
				cause, be made according to subdivision (a) (1) of this regulation, and the use
				of Federal Reserve Wire Transfer is preapproved pursuant to subdivision (g) of
				this regulation. Banking costs incurred for the Federal Reserve Wire Transfer
				transaction charged to the person and to the state shall be paid by the person
				originating the transaction.