Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2021
Cigarette and Tobacco Products Licensing Act
CHAPTER 4. LICENSE AND ADMINISTRATION FEE FOR MANUFACTURERS AND IMPORTERS
22979.4. Purchase records. All importers shall retain purchase records that meet the requirements set forth in Section 22979.5 for all cigarettes or tobacco products purchased and other records required by the board. The records shall be maintained for a period of one year from the date of purchase on the importer's premises identified in the license, and thereafter, the records shall be made available for inspection by the board or a law enforcement agency for a period of four years. Any importer found in violation of these requirements, or any person who fails, refuses, or neglects to retain or make available invoices for inspection and copying in accordance with this section shall be subject to penalties pursuant to Section 22981.
History—Stats. 2004, Ch. 82 (AB 2491), in effect June 30, 2004, deleted "manufactuers and" after "All" in the first sentence, deleted "manufacturer's or" after "the date of purchase on the" in the second sentence, and deleted "manufacturer or" after "Any" in the third sentence.