Laws, Regulations and Annotations
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 15. Vending Machines
Regulation 4089. Statement of Operator.
A statement in substantially the following form must be affixed by the operator thereof upon each cigarette vending machine in a conspicuous place:
"This vending machine is operated by
Name of Operator
Place of Business of Operator
who holds Permit No. ____, issued pursuant to the Sales and Use Tax Law"
History—Adopted June 24, 1959.