Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010

Cigarette and Tobacco Products Licensing Act Regulations

Title 18 of the California Code of Regulations

Article 2. Licenses—Issuance, Transfer and Denial

Regulation 4508

Regulation 4508. Appeal—Denial of License.

Reference: Sections 22973.1, 22977.2 and 22979, Business and Professions Code.

(a) If the Excise Taxes Division determines that a new license should not be issued pursuant to Regulation 4503, then it shall notify the applicant of such determination and deny the application for issuance of a new license for the applicant's business. The applicant may petition for a redetermination within 30 days from the date notice of the denial is mailed or personally delivered to the applicant. The denial of the application shall become final if a petition for redetermination is not filed before the expiration of the 30-day period.

(b) Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded.

(c) The Board shall reconsider the determination of the Excise Taxes Division pursuant to its administrative appeals process set forth in Regulation 5023 and shall grant the applicant an oral hearing if timely requested within 30 days of the date the decision and recommendation issued by the Appeals Division is mailed to the applicant. Any Board hearing will be governed by the rules set forth in Regulations 5070, 5072 through 5075, 5076, 5077 through 5082, and 5083 through 5087.

(d) The order or decision of the Board upon a petition for redetermination becomes final 30 days after the date notice thereof is mailed to the applicant, except as provided in Regulation 5082.

(e) Any notice required by this section shall be placed in a sealed envelope, with postage paid, addressed to the applicant at the applicant's last known address as it appears in the records of the Board. The giving of notice shall be deemed complete

at the time of deposit of the notice at a United States Post Office, mailbox, sub-post office, substation, mail chute, or other facility regularly maintained or provided by the United States Postal Service, without extension of time for any reason. In lieu of mailing, notice may be served personally by delivery to the person to be served and service shall be deemed complete at the time of such delivery. Personal delivery to a corporation may be made by delivery of a notice to any person designated to be served for the corporation with summons and complaint in a civil action, pursuant to the Code of Civil Procedure.

History: Adopted December 12, 2006, effective April 21, 2007.