Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2019

Cigarette and Tobacco Products Tax Law


Article 1. Administration

Section 30454

30454. Examination of records; supplemental reports. The board or its authorized representative may make such examinations of the books, papers, records, and equipment of any person dealing in, transporting, or storing cigarettes or tobacco products and such other investigations as it may deem necessary in carrying out the provisions of this part.

In addition to any other reports required under this part, the board may, by rule and otherwise, require additional, other, or supplemental reports from licensed distributors, dealers, transporters, common and private carriers, warehousemen, bailees, and other persons, including reports of shipments of cigarettes or tobacco products from a point outside this state to a point within this state, and prescribe the form, including verification, of the information to be given on, and the times for filing of, such additional, other, or supplemental reports. History.—Stats. 1967, p. 2525, operative August 1, 1967, added "licensed" before "distributors" and added "including reports of shipments of cigarettes from a point outside this state to a point within this state." Stats. 1989, Ch. 634, in effect September 21, 1989, added "or tobacco products" after "cigarettes" in first and second paragraphs.