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Business Taxes Law Guide—Revision 2024
Cigarette and Tobacco Products Licensing Act
Business and Professions Code
Division 8.6. Cigarette and Tobacco Products Licensing Act of 2003
Chapter 2. License for Retailers of Cigarettes and Tobacco Products
Section 22974.1
22974.1. Seizure authority. (a) Notwithstanding any other law, if the department discovers that a retailer, or any of the tobacco retailer’s agents or employees, sell, offer for sale or possess with the intent to sell or offer for sale, a flavored tobacco product or tobacco product flavor enhancer, in violation of Section 104559.5 of the Health and Safety Code, the department may seize those flavored tobacco products or tobacco product flavor enhancers at the retail location or any other person’s location. Any flavored tobacco products or tobacco product flavor enhancers seized by the department shall be deemed forfeited and the department shall comply with the procedures set forth in Chapter 7.5 (commencing with Section 30435) of Part 13 of Division 2 of the Revenue and Taxation Code.
(b) For purposes of this section, "flavored tobacco product" and "tobacco product flavor enhancer" shall have the same meaning as the terms are defined in Section 104559.5 of the Health and Safety Code.
History—Added by Stats. 2024, Ch. 462 (SB 1230), in effect January 1, 2025.