Investigations Division - Cigarette and 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 year’s figures can be viewed using the year’s link below. Inspections conducted include retail, wholesale, and distributor business locations.

Year 2014 Number of Inspections Number of Cigarette Seizures Total Packs of Cigarettes Seized Number of Tobacco Product Seizures Total Wholesale Cost of Tobacco Seized
January 487 7 511 6 $ 4,557
February 748 10 2,512 5 3,848
March 747 11 1,099 2 227
April 1,052 7 311 9 3,221
May 1,219 5 1,097 12 3,152
June          
July          
August          
September          
October          
November          
December          
Total 4,253 40 5,530 34 $ 15,005

Prior Years: