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 4509. Non-Arm's Length Transfer—Sales.
Reference: Sections 22973.1, 22977.2, 22979 and 22980.2, Business and Professions Code.
The Excise Taxes Division's determination that a licensee's transfer of a business with a suspended or revoked license was not at arm's length may establish grounds for an additional violation of the Act. The Investigations Division may issue a citation for a violation of Business and Professions Code section 22980.2, subdivision (c), if the business is found selling cigarettes or tobacco products without a license or after a notification of suspension or revocation of a license.
History: Adopted December 12, 2006, effective April 21, 2007.