Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Cigarette and Tobacco Products Licensing Act Regulations

Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration — Business Taxes (State Board of Equalization — Business Taxes — See Chapters 6 and 9.9)
Chapter 9.5. Cigarette and Tobacco Products Licensing Act of 2003

Article 2. Licenses—Issuance, Transfer and Denial

Regulation 4507

Regulation 4507. Request for Information and Records.

Authority cited: Section 22971.2, Business and Professions Code.

Reference: Sections 22973.1, 22977.2 and 22979, Business and Professions Code.

When a business's license is suspended, revoked, or is subject to civil or criminal citation, then the parties to a proposed or completed transfer or sale of the business must, at the Board's request, provide all relevant information on the transfer or sale to the Special Taxes and Fees Division, including, but not limited to, the purchase agreement, all escrow documents and proof of payment or tender of the purchase consideration.

History—Adopted December 12, 2006, effective April 21, 2007.

Amended August 23, 2011, effective October 10, 2011. Replaced "Excise Taxes Division" with "Special Taxes and Fees Division".