Investigations Division - Cigarette and Tobacco Products Inspection Program

The Cigarette and Tobacco Products Licensing Act of 2003, effective January 1, 2004, provided the Board of Equalization's Investigation Division additional staff to inspect retail locations and seize any untaxed cigarettes and tobacco products, including cigarettes without tax stamps or with counterfeit stamps, or cigarette and tobacco products to which cigarette tax stamps are affixed in violation of the specified prohibitions under the Master Settlement Agreement (Revenue & Taxation Code section 30165.1). "Unstamped" cigarette packages may also include a package of cigarettes that bears a tax stamp of another state, or cigarette package, stamped or unstamped, that is marked "Not for sale in the United States."

The table below reflects the results of the inspections conducted by the Investigations Division, and will be updated on a monthly basis. Inspections conducted include retail, distributor, and wholesale business locations.

Year 2004 Number of Inspections Number of Administrative Seizures Total Packs of Cigarettes Seized
January     66   12   3,078
February    204   41 12,383
March    343   61   7,622
April    716   52 30,815
May    866  115 78,560
June    836  109 23,274
July    901  149 27,932
August 1,124  168 26,595
September 1,124  166 48,035
October   975  147 33,510
November   704  123 58,908
December   631    63 17,523
Totals 8,490 1,206 363,235

Current Year

Prior Years: