Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Cigarette and Tobacco Products Tax Regulations

Title 18 of the California Code of Regulations

Article 9. Stamps

Regulation 4048

Regulation 4048. Manner of Affixing Stamps.

Tax stamps shall be securely affixed to the bottom end of each standard package of 20 cigarettes. When affixed to "flats" or "rounds" the stamps shall be securely affixed to the lid or top of the individual package. Tax stamps shall not be affixed to the carton or larger container of cigarettes.

History: Adopted June 24, 1959.