Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011

Cigarette and Tobacco Products Tax Regulations

Title 18 of the California Code of Regulations

Article 18. Miscellaneous

Regulation 4099

Regulation 4099. Affixing of Stamps or Meter Impressions Out-of-State.

Any person who maintains a place of business in the United States and distributes cigarettes in this State may obtain a Distributor's License and, when authorized in writing, may affix stamps or meter impressions to packages of cigarettes at such place of business before the cigarettes are brought into this State.

History: Adopted June 24, 1959.