Investigations Division - Cigarette & Tobacco Products Inspection Program

The Cigarette and Tobacco Products Licensing Act of 2003, effective January 1, 2004, authorizes the Board of Equalization’s Investigation Division staff to inspect business locations and seize any untaxed tobacco products and cigarettes, including cigarettes without tax stamps, cigarettes affixed with counterfeit or other state stamps, or cigarettes 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 packs may include a pack of cigarettes that bears a tax stamp of another state, or cigarette pack, stamped or unstamped, that is marked "Not for sale in the United States."  Untaxed tobacco includes tobacco products in inventory for which there are no valid purchase invoices that show excise taxes paid.

The table below reflects the results of current inspections conducted by the Investigations Division, and will be updated on a monthly basis.  Prior years' figures can be viewed using the years' link below. Inspections conducted include retail, wholesale, and distributor business locations.

Year 2009 Number of Inspections Number of Cigarette Seizures Total Packs of Cigarettes Seized Number of Tobacco Product Seizures
Total Wholesale Cost of Tobacco Seized
January 537 8 6,160 17 $ 39,341   
February 656 19 3,610 20 22,970
March 801 8 29,823 31 1,026,774
April 999 27 17,885 30 21,011
May 1,063 20 6,827 38 40,151
June 968 16 7,099 36 82,138
July 1,081 14 2,882 41 27,232
August 968 15 2,468 36 6,152
September 1,220 13 2,681 37 12,657
October 1,140 22 2,023 48 97,253
November 837 12 17,035 44 105,745
December 1,003 12 2,396 25 45,325
Totals 11,273 186 100,889 403 $ 1,526,749

Prior Years: