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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 4. License and Administration Fee for Manufacturers and Importers
Section 22979.24
22979.24. Tobacco products manufacturer and importer report. (a) Every manufacturer or importer holding a license pursuant to Section 22979.21 shall file, using electronic media in a manner specified by the department, a monthly report to the department. The monthly report shall include, but is not limited to, the following:
(1) A list of all distributors licensed pursuant to Section 22975 to which the manufacturer or importer shipped its tobacco products or caused its tobacco products to be shipped.
(2) The total wholesale cost of the products.
(b) The department may suspend the license or revoke the license, pursuant to the provisions applicable to the revocation of a license set forth in Section 30148 of the Revenue and Taxation Code, of any importer or any manufacturer that has failed to comply with the requirements of this section.
(c) All information and records provided to the department pursuant to subdivision (a) are confidential in nature and shall not be disclosed by the department. Information required under subdivision (a) are not public records under the California Public Records Act, as described in Division 10 (commencing with Section 7920.000) of Title 1 of the Government Code and shall not be open to public inspection.
(d) The amendments made to this section by the act adding this subdivision shall become operative May 1, 2007.
History—Added by Stats. 2006, Ch. 501 (AB 1749), in effect January 1, 2007, but operative May 1, 2007. Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted ", using electronic media" for "a monthly report to the board," after "Section 22979.21 shall file" and substituted "department, a monthly report to the department" for "board, which may…electronic media" after "in a manner specified by the" in the first sentence of subdivision (a); and substituted "department" for "board" throughout. Stats. 2022, Ch. 28 (SB 1380), substituted "Division 10" for "Chapter 3.5" after "as described in" and substituted "7920.000)" for "6250) of Division 7" after "commencing with Section" in the second sentence of subdivision (c).
Note.—SEC. 24 of Stats. 2006, Ch. 501 (AB 1749), in effect January 1, 2007, states: The Legislature finds and declares that Section 7 of this act, which amends Section 22979.24 of the Business and Professions Code, imposes a limitation on the public's right of access to the meetings of public bodies or the writings of public officials and agencies within the meaning of Section 3 of Article I of the California Constitution. Pursuant to that constitutional provision, the Legislature makes the following findings to demonstrate the interest protected by this limitation and the need for protecting that interest:
In order to allow for the State Board of Equalization to fully accomplish its goals, it is imperative to protect the interests of those persons submitting information to the board to ensure that any business or trade secrets that are required to be submitted by those persons by this act be protected as confidential information.