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Business Taxes Law Guide—Revision 2024
California Cigarette Fire Safety and Firefighter Protection Act
Health and Safety Code
Division 12. Fires and Fire Protection
Part 8. Cigarettes
Section 14950
14950. Title and definitions. (a) This part shall be known and may be cited as the California Cigarette Fire Safety and Firefighter Protection Act.
(b) As used in this part, the following terms have the following meanings:
(1) "Cigarette" means a cigarette as defined in Section 30003 of the Revenue and Taxation Code, but does not include a little cigar. "Little cigar" means any roll of tobacco wrapped in a leaf of tobacco or any substance containing tobacco and weighing not more than three pounds per thousand.
(2) "Department" means the California Department of Tax and Fee Administration.
(3) "Distributor" means a distributor as defined in Section 30011 of the Revenue and Taxation Code.
(4) "Manufacturer" means any of the following:
(A) An entity that manufactures or otherwise produces cigarettes or causes cigarettes to be manufactured or produced anywhere that the manufacturer intends to be sold in the state, including cigarettes intended to be sold in the United States through an importer.
(B) The first purchaser anywhere that intends to resell in the United States cigarettes manufactured anywhere that the original manufacturer or maker does not intend to be sold in the United States.
(C) An entity that becomes a successor of an entity described in subparagraph (A) or (B).
(5) "Offer to sell" means to offer or agree to sell.
(6) "Package" means package as defined in Section 30015 of the Revenue and Taxation Code.
(7) "Quality control and quality assurance program" means the laboratory procedures implemented to ensure that operator bias, systematic and nonsystematic methodological errors, and equipment-related problems do not affect the results of the testing. This program ensures that the testing repeatability remains within the required repeatability values stated in paragraph (5) of subdivision (a) of Section 14952 for all test trials used to certify cigarettes in accordance with this part.
(8) "Repeatability" means the range of values within which the repeat results of cigarette test trials from a single laboratory will fall 95 percent of the time.
(9) "Retailer" means a person who engages in the sale of cigarettes, but not for the purpose of resale.
(10) "Sale" or "sell" means any transfer, exchange, or barter, in any manner or by any means whatever, or any agreement for these purposes. The giving of cigarettes as samples, prizes, or gifts, and the exchanging of cigarettes for any consideration other than money are considered sales.
(11) "Stamp and meter impression" means stamp and meter impression as defined in Section 30018 of the Revenue and Taxation Code.
(12) "Wholesaler" means a wholesaler as defined in Section 30016 of the Revenue and Taxation Code.
History—Stats. 2006, Ch. 501 (AB 1749), in effect January 1, 2007, added ", but does not include a little cigar. "Little cigar" means any roll of tobacco wrapped in a leaf of tobacco or any substance containing tobacco and weighing not more than three pounds per thousand" after "Revenue and Taxation Code" in subdivision (b)(2). Stats. 2018, Ch. 613 (SB 1408), in effect January 1, 2019, deleted former paragraph (1), redesignated former paragraph (2) as paragraph (1), and added paragraph (2), to subdivision (b).
* Note—SEC. 3. of Stats. 2005, Ch. 633 (AB 178), effective January 1, 2006, but operative January 1, 2007, states, (a) The Cigarette Fire Safety and Firefighter Protection Fund is hereby created in the State Treasury. Upon appropriation by the Legislature, moneys deposited into the fund shall be made available to both of the following:
(1) The State Board of Equalization to offset minor administrative costs for inspecting, seizing, and disposing of cigarettes.
(2) The State Fire Marshal to offset minor administrative costs to implement Part 8 (commencing with Section 14950) of Division 12 of the Health and Safety Code and to offset administrative costs to meet the fire safety reporting requirements established pursuant to Section 13110.5 of the Health and Safety Code.
(b) This section shall become operative on January 1, 2007.