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Business Taxes Law Guide – Revision 2019
Cigarette and Tobacco Products Licensing Act Law
Table of Contents
BUSINESS AND PROFESSIONS CODE
Division 8.5 STOP TOBACCO ACCESS TO KIDS ENFORCEMENT ACT | (View entire chapter)
- 22950 Short Title
- 22950.5 Definitions
- 22958 Civil penalties; notification of State Board of Equalization and License Suspension or Revocation
CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS | (View entire chapter)
- 22970 Title
- 22970.1 Legislative findings and declarations
- 22970.2 Administration
- 22970.3 Tobacco Tax Compliance Task Force
- 22971 Definitions
- 22971.1 Performance audit
- 22971.2 Enforcement by Board; rules and regulations
- 22971.3 Local preemption
- 22971.4 Constitutional exemption
- 22971.5 Service of notice
CHAPTER 2. LICENSE FOR RETAILERS OF CIGARETTES AND TOBACCO PRODUCTS | (View entire chapter)
- 22971.7 "Tobacco product"; retailer licensing
- 22972 Retailer license
- 22972.1 Temporary license
- 22973 Application for license
- 22973.1 License issuance
- 22973.2 License database; access
- 22973.3 Application for license, STAKE Act-defined tobacco product
- 22974 Records
- 22974.3 Penalty for possession of unstamped cigarettes or untaxed tobacco products
- 22974.4 Revocation
- 22974.5 Penalty for failure to display license
- 22974.7 Penalty for violation of provisions
- 22974.8 Sales to minors; penalties
CHAPTER 3. LICENSE FOR WHOLESALERS AND DISTRIBUTORS OF CIGARETTES AND TOBACCO PRODUCTS | (View entire chapter)
- 22975 Wholesaler and distributor license
- 22976 License issuance without investigation; criteria
- 22977 Application for license
- 22977.1 License fee
- 22977.2 License issuance
- 22978 License database; access
- 22978.1 Purchase records
- 22978.2 Penalty for possession of unstamped cigarettes or untaxed tobacco products
- 22978.4 Invoice requirements
- 22978.5 Sales records
- 22978.6 Revocation
- 22978.7 Penalty for violation of provisions
- 22978.8 Web site posting; suspension or revocation
CHAPTER 4. LICENSE AND ADMINISTRATION FEE FOR MANUFACTURERS AND IMPORTERS | (View entire chapter)
- 22979 Cigarette manufacturer and importer license; eligibility
- 22979.1 Application for cigarette manufacturer and importer license
- 22979.2 Administration fee; cigarette manufacturer and importer
- 22979.3 License database; access
- 22979.4 Purchase records
- 22979.5 Sales records
- 22979.6 Invoice criteria
- 22979.7 Penalty for violation of provisions
- 22979.21 Tobacco products manufacturer and importer license; eligibility
- 22979.22 Application for tobacco products manufacturer and importer license
- 22979.23 License fee; tobacco products manufacturer and importer
- 22979.24 Tobacco products manufacturer and importer report
CHAPTER 5. INSPECTIONS, PROHIBITIONS, AND PENALTIES | (View entire chapter)
- 22980 Inspection authority
- 22980.1 Prohibitions
- 22980.2 Penalty for unlicensed persons
- 22980.3 License suspension and revocation
- 22980.4 Continues to display for sale; penalty
- 22980.5 Suspension or revocation notice; posting requirement
- 22981 Criminal penalties
- 22982 Statute of limitations
- 22983 Administrative provisions
CHAPTER 6. DISPOSITION OF FUNDS | (View entire chapter)
- 22990 Cigarette and Tobacco Products Compliance Fund
- 22990.5 Funding; cigarette and tobacco products tax revenues
- 22990.7 Report to the Legislature
- 22991 Appropriation