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Business Taxes Law Guide—Revision 2024

Cigarette and Tobacco Products Licensing Act

Index


A    B    C    D    F    G    I    L    M    N    P    R    S    T    U    W   



A

Administration by Board of Equalization … 22970.2

appropriation … 22991

Board, enforcement by … 22971.2

fee collection procedures law, administration fee … 22979.2

inspection, authority … 22980

license database … 22973.2, 22978, 22979.3

rules and regulation … 22971.2

Administrative provisions … 22983


B

"Board" defined … 22971

Bureau of State Audits, see performance audit


C

"Cigarette" defined … 22971

Cigarette and Tobacco Products Licensing Act, funding prohibition … 22990.5

Cigarette and Tobacco Products Compliance Fund … 22990

backfill from cigarette and tobacco product tax revenues … 22990.5

Constitutional exemption … 22971.4, 22980.1

"Control" defined … 22971

"Controlling" defined … 22971


D

Database, licenses issued

Access … 22973.2, 22978, 22979.3

Display for sale

Definition … 22971

Penalty for continuing … 22980.4

"Distributor" defined … 22971

Distributor license … 22975

application … 22977

database, licenses issued … 22978

denied; petition for a redetermination … 22977.2

fee … 22977.1

issuance … 22977.2

licensure, Revenue and Taxation Code … 22976

penalty

possession of unstamped cigarettes … 22978.2

possession of untaxed tobacco products … 22978.2

records, failure to retain … 22978.1

records, failure to make available … 22978.1

sales invoice, failure to comply … 22978.4

violation of provisions … 22978.7

prohibitions … 22980.1

records … 22978.1, 22978.5

renewal … 22977.1

revocation … 22978.6, 22978.7

Web site posting … 22978.8

sales invoice, criteria … 22978.4

suspension … 22978.7

Web site posting … 22978.8


F

Fee Collection Procedures Law … 22979.2, 22983


G

Gifting

Continued gifting, seizure … 22980.2

defined … 22971


I

"Importer" defined … 22971

Importer license

cigarette … 22979

administration fee … 22979.2

fee collection procedures law … 22979.2

application … 22979.1

eligibility … 22979, 22979.21

database, licenses issued … 22979.3

penalty

purchase records, failure to comply … 22979.4

records, failure to comply … 22979.6

sales invoice requirements, failure to comply … 22979.6

violation of provisions … 22979.7

prohibitions … 22980.1

records … 22979.4, 22979.5

sales invoice … 22979.6

tobacco products … 22979.21

application … 22979.22

eligibility … 22979.21

license fee … 22979.23

monthly report … 22979.24


L

"Law enforcement agency" defined … 22971

Legislative findings and declarations … 22970.1

"License" defined … 22971

"Licensee" defined … 22971

Limitations, statutes of … 22982


M

"Manufacturer" defined … 22971

Manufacturer license … 22979, 22979.21

cigarette

consent to the jurisdiction of the California courts … 22979

application … 22979.1, 22979.22

administration fee … 22979.2

fee collection procedures law … 22979.2

eligibility … 22979

database, licenses issued … 22979.3

penalty

purchase records, failure to comply … 22979.4

records, failure to comply … 22979.6

sales invoice requirements, failure to comply … 22979.6

violation of provisions … 22979.7

prohibitions … 22980.1

records … 22979.4, 22979.5

revocation … 22979.7

sales invoice … 22979.6

sovereign immunity, waive … 22979

suspension … 22979.7

tobacco products

application … 22979.22

eligibility … 22979.21

license fee … 22979.23

monthly report … 22979.24


N

Notice

defined … 22971

service of … 22971.5

Notice of suspension or revocation, posting at premises … 22980.5


P

"Package of cigarettes" defined … 22971

"Person" defined … 22971

Penalty

continuing to display for sale … 22980.4

refusal to allow inspection … 22980

unlicensed persons … 22980.2

violation of provisions … 22974.7

Performance audit … 22971.1

Posting notice of suspension or revocation at premises … 22980.5


R

Reinstatement fee, retailers … 22973

Reports

legislative … 22990.7

tobacco products manufacturer and importer … 22979.24

"Retail location" defined … 22971

"Retailer" defined … 22971

Retailer license … 22972

application … 22973

application, STAKE Act-defined "tobacco product" … 22973.3

database, licenses issued … 22973.2

denied; petition for a redetermination … 22973.1

fee … 22973

issuance … 22973.1

penalty

possession of unstamped cigarettes … 22974.3

possession of untaxed tobacco products … 22974.3

records, failure to make available … 22974

records, failure to retain … 22974

sales to minors … 22974.8

STAKE Act-defined "tobacco product" … 22973.3

violation of provisions … 22974.7

prohibitions … 22980.1

purchase invoices … 22974

reinstatement fee … 22973

renewal … 22972

revocation … 22974.4, 22974.7

suspension … 22974.7

temporary license … 22972.1

Revocation … 22980.3

Web site posting; wholesaler or distributor … 22978.8


S

"Sale" defined … 22971

Sales to minors, see Retailer license, sales to minors

Seizure … 22974.3

Service of notice … 22971.5

"Sold" defined … 22971

STAKE Act, see Retailer license, sales to minors

Statutes of limitations, see limitations, statutes of

Suspension … 22980.3

reinstatement … 22980.3

Web site posting; wholesaler or distributor … 22978.8


T

Temporary license … 22972.1

Title … 22970

"Tobacco products" defined … 22971

"Tobacco products" defined, retail license … 22973.3

Tobacco tax compliance task force … 22970.3


U

"Unstamped package of cigarettes" defined … 22971


W

"Wholesaler" defined … 22971

Wholesaler license … 22975

application … 22977

database, licenses issued … 22978

denied; petition for a redetermination … 22977.2

fee … 22977.1

issuance … 22977.2

licensure, Revenue and Taxation Code … 22976

penalty

possession of unstamped cigarettes … 22978.2

possession of untaxed tobacco products … 22978.2

records, failure to make available … 22978.1

records, failure to retain … 22978.1

sales invoice, failure to comply … 22978.4

violation of provisions … 22978.7

prohibitions … 22980.1

records … 22978.1, 22978.5

renewal … 22977.1

revocation … 22978.6, 22978.7

sales invoice, criteria … 22978.4

suspension … 22978.7