Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2023

Cigarette and Tobacco Products Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 13. Cigarette Tax
Chapter 8. Administration

Article 1. Administration

Section 30454

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

(b) In addition to any other reports required under this part, the department may, by rule or otherwise, require additional, other, or supplemental reports from licensed distributors, dealers, transporters, common and private carriers, warehouse workers, 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, additional, other, or supplemental reports.

(c) A report required to be filed under this section or Section 376 of Title 15 of the United States Code shall be filed using electronic media. Reports shall be authenticated in a form or pursuant to methods as may be prescribed by the department.

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. Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "department" for "board" throughout; redesignated the former first and second paragraphs as subdivisions (a) and (b), respectively; deleted "such" after "representative may make" and after "tobacco products and" in subdivision (a); substituted "warehouse workers," for "warehousemen," after "private carriers", and deleted "such" after "the times for filing of," in subdivision (b); and added new subdivision (c).