Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2025
Cigarette and Tobacco Products Licensing Act
Index
A B C D F G I L M N P R S T U W
A
Administration by Board of Equalization … 22970.2
appropriation … 22991
Board, enforcement by … 22971.2
fee collection procedures law, administration fee … 22979.2
inspection, authority … 22980
license database … 22973.2, 22978, 22979.3
rules and regulation … 22971.2
Administrative provisions … 22983
B
"Board" defined … 22971
Bureau of State Audits, see performance audit
C
"Cigarette" defined … 22971
Cigarette and Tobacco Products Licensing Act, funding prohibition … 22990.5
Cigarette and Tobacco Products Compliance Fund … 22990
backfill from cigarette and tobacco product tax revenues … 22990.5
Constitutional exemption … 22971.4, 22980.1
"Control" defined … 22971
"Controlling" defined … 22971
D
Database, licenses issued
Access … 22973.2, 22978, 22979.3
Display for sale
Definition … 22971
Penalty for continuing … 22980.4
"Distributor" defined … 22971
Distributor license … 22975
application … 22977
database, licenses issued … 22978
denied; petition for a redetermination … 22977.2
fee … 22977.1
issuance … 22977.2
licensure, Revenue and Taxation Code … 22976
penalty
possession of unstamped cigarettes … 22978.2
possession of untaxed tobacco products … 22978.2
records, failure to retain … 22978.1
records, failure to make available … 22978.1
sales invoice, failure to comply … 22978.4
violation of provisions … 22978.7
prohibitions … 22980.1
renewal … 22977.1
Web site posting … 22978.8
sales invoice, criteria … 22978.4
suspension … 22978.7
Web site posting … 22978.8
F
Fee Collection Procedures Law … 22979.2, 22983
G
Gifting
Continued gifting, seizure … 22980.2
defined … 22971
I
"Importer" defined … 22971
Importer license
cigarette … 22979
administration fee … 22979.2
fee collection procedures law … 22979.2
application … 22979.1
database, licenses issued … 22979.3
penalty
purchase records, failure to comply … 22979.4
records, failure to comply … 22979.6
sales invoice requirements, failure to comply … 22979.6
violation of provisions … 22979.7
prohibitions … 22980.1
sales invoice … 22979.6
tobacco products … 22979.21
application … 22979.22
eligibility … 22979.21
license fee … 22979.23
monthly report … 22979.24
L
"Law enforcement agency" defined … 22971
Legislative findings and declarations … 22970.1
"License" defined … 22971
"Licensee" defined … 22971
Limitations, statutes of … 22982
M
"Manufacturer" defined … 22971
Manufacturer license … 22979, 22979.21
cigarette
consent to the jurisdiction of the California courts … 22979
application … 22979.1, 22979.22
administration fee … 22979.2
fee collection procedures law … 22979.2
eligibility … 22979
database, licenses issued … 22979.3
penalty
purchase records, failure to comply … 22979.4
records, failure to comply … 22979.6
sales invoice requirements, failure to comply … 22979.6
violation of provisions … 22979.7
prohibitions … 22980.1
revocation … 22979.7
sales invoice … 22979.6
sovereign immunity, waive … 22979
suspension … 22979.7
tobacco products
application … 22979.22
eligibility … 22979.21
license fee … 22979.23
monthly report … 22979.24
N
Notice
defined … 22971
service of … 22971.5
Notice of suspension or revocation, posting at premises … 22980.5
P
"Package of cigarettes" defined … 22971
"Person" defined … 22971
Penalty
continuing to display for sale … 22980.4
refusal to allow inspection … 22980
unlicensed persons … 22980.2
violation of provisions … 22974.2, 22974.7, 22978.3
Performance audit … 22971.1
Posting notice of suspension or revocation at premises … 22980.5
R
Reinstatement fee, retailers … 22973
Reports
legislative … 22990.7
tobacco products manufacturer and importer … 22979.24
"Retail location" defined … 22971
"Retailer" defined … 22971
Retailer license … 22972
application … 22973
application, STAKE Act-defined "tobacco product" … 22973.3
database, licenses issued … 22973.2
denied; petition for a redetermination … 22973.1
fee … 22973
issuance … 22973.1
penalty
possession of unstamped cigarettes … 22974.3
possession of untaxed tobacco products … 22974.3
records, failure to make available … 22974
records, failure to retain … 22974
sales to minors … 22974.8
STAKE Act-defined "tobacco product" … 22973.3
violation of provisions … 22974.7
prohibitions … 22980.1
purchase invoices … 22974
reinstatement fee … 22973
renewal … 22972
suspension … 22974.7
temporary license … 22972.1
Revocation … 22980.3
Web site posting; wholesaler or distributor … 22978.8
S
"Sale" defined … 22971
Sales to minors, see Retailer license, sales to minors
Seizure … 22974.1, 22974.2, 22974.3, 22978.3
Service of notice … 22971.5
"Sold" defined … 22971
STAKE Act, see Retailer license, sales to minors
Statutes of limitations, see limitations, statutes of
Suspension … 22980.3
reinstatement … 22980.3
Web site posting; wholesaler or distributor … 22978.8
T
Temporary license … 22972.1
Title … 22970
"Tobacco products" defined … 22971
"Tobacco products" defined, retail license … 22973.3
Tobacco tax compliance task force … 22970.3
U
"Unstamped package of cigarettes" defined … 22971
W
"Wholesaler" defined … 22971
Wholesaler license … 22975
application … 22977
database, licenses issued … 22978
denied; petition for a redetermination … 22977.2
fee … 22977.1
issuance … 22977.2
licensure, Revenue and Taxation Code … 22976
penalty
possession of unstamped cigarettes … 22978.2
possession of untaxed tobacco products … 22978.2
records, failure to make available … 22978.1
records, failure to retain … 22978.1
sales invoice, failure to comply … 22978.4
violation of provisions … 22978.7
prohibitions … 22980.1
renewal … 22977.1
sales invoice, criteria … 22978.4
suspension … 22978.7