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
22979.6. Invoice criteria. (a) Each manufacturer and each importer shall include the following information on each invoice for the sale for distribution, wholesale, or retail sale of cigarettes or tobacco products:
(1) The name, address, and telephone number of the manufacturer, or importer.
(2) The license number of the manufacturer or importer as provided by the board.
(3) The name, address, and license number of the person to whom cigarettes or tobacco products are sold.
(4) An itemized listing of the cigarettes or tobacco products sold.
(b) Each invoice for the sale of cigarettes or tobacco products shall be legible and readable.
(c) Failure to comply with the requirements of this section shall be a misdemeanor subject to penalties pursuant to Section 22981.