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Business Taxes Law Guide—Revision 2025
Cigarette and Tobacco Products Licensing Act Regulations
Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration — Business Taxes
Chapter 9.5. Cigarette and Tobacco Products Licensing Act of 2003 (View all)
Article 1. Definitions and Citations
Article 2. Licenses—Issuance, Transfer and Denial
- 4502 Denial of License
- 4503 Issuance of License—Transfer of Business
- 4504 Determination of Arm's Length Transaction
- 4505 Transfers or Sales Between Related Parties
- 4506 Evidence of a Non-Arm's Length Transaction
- 4507 Request for Information and Records
- 4508 Appeal—Denial of License [Repealed.]
- 4509 Non-Arm's Length Transfer—Sales
Article 3. Notices of Violations or Warning Notices
Article 4. Penalties and Fines
- 4603 Penalties for Licensed or Unlicensed Retailers
- 4604 Penalties for Licensed or Unlicensed Wholesalers and Distributors
- 4605 Penalties for Licensed or Unlicensed Manufacturers and Importers
- 4606 Mitigating Circumstances
- 4607 Determination of Fine
- 4608 Collection of Fines
Article 5. Appeal Procedures
- 4609 Right to Appeal [Repealed.]
- 4700 Appeal—Special Taxes and Fees Division [Repealed.]
- 4701 Appeal—Appeals Division [Repealed.]
- 4702 Appeal—Board Hearing [Repealed.]