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Business Taxes Law Guide – Revision 2022
 

Cigarette and Tobacco Products Tax 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. Cigarette and Tobacco Products Tax Law Regulations

Article 11. Refunds for Stamps and Meter Impressions

Regulation 4066


Regulation 4066. Stolen Indicia.

Reference: Sections 30176 and 30177, Revenue and Taxation Code.

Refund or credit will not be given for unaffixed stamps or any packages of cigarettes to which stamps have been affixed, which are lost through theft or unexplained disappearance. If identifiable stamps, which have been lost through theft or unexplained disappearance, are later recovered, credit or refund may be given under Regulations 4061 or 4065.

History—Adopted January 12, 1968.

Amended December 27, 2021, effective December 27, 2021. The amendments added "unaffixed," deleted ", meter settings or meter impressions which are lost through theft or mysterious disappearance of any unaffixed stamps, any meter," from before "or any" and "or meter impressions" from after "which stamps," added ", which are lost through theft or unexplained disappearance," deleted "meter settings or meter impressions" from before "which have," replaced "mysterious" with "unexplained" before and added a comma after "disappearance"; added references to Government Code sections 15570.22 and 15570.24 to the regulation’s authority note; and added references to Revenue and Taxation Code sections 30176 and 30177 to the regulation’s reference note.