Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2012
 

Cigarette and Tobacco Products Tax Law

CHAPTER 3.5. STAMPS AND METER MACHINES.1

Article 1. Use of Stamps and Impressions

Section 30162

Text of section operative through December 31, 2004

30162. Design; manner of affixing. (a) Stamps and meter impressions shall be of the designs, specifications and denominations as may be prescribed by the board. The board shall prescribe by regulation the method and manner in which stamps or meter impressions are to be affixed to packages of cigarettes and may provide for the cancellation of stamps or meter impressions.

(b) This section shall remain in effect until January 1, 2005, and as of that date is repealed.

History.—Added by Stats. 1961, p. 2315, operative July 16, 1961. Stats. 2002, Ch. 881 (SB 1701), in effect January 1, 2003, added subdivision letter designation (a) before former sole paragraph, substituted "the" for "such" after "impressions shall be of", and added subdivision (b).

Note.—SEC. 6. of Stats. 2004. Ch. 822 (AB 3092), in effect September 27, 2004, states, It is the intent of the Legislature that the State Board of Equalization is authorized to exercise its authority, as set forth in subdivision (a) of Section 30162 of the Revenue and Taxation Code, as amended by Section 1 of Chapter 881 of the Statutes of 2002, and as set forth in subdivision (b) of Section 30162 of the Revenue and Taxation Code, as added by Section 2 of Chapter 881 of the Statutes of 2002, with regard to cigarette stamps and meter impressions in a manner that does not affect commerce within this state.

Text of section operative January 1, 2005

30162. Design; manner of affixing. (a) Stamps and meter impressions shall be of the designs, specifications, and denominations as may be prescribed by the board. Stamps and meter impressions shall be generated by a technology capable of being read by a scanning or similar device and shall be encrypted with, at a minimum, the following information:

(1) The name and address of the distributor affixing the stamp or meter impression.

(2) The date the stamp or meter impression was affixed.

(3) The denominated value of the stamp or meter impression.

(b) The board shall prescribe by regulation the method and manner in which stamps or meter impressions are to be affixed to packages of cigarettes and may provide for the cancellation of stamps or meter impressions.

(c) This section shall become operative on January 1, 2005.

History.—Added by Stats. 2002, Ch. 881 (SB 1701), in effect January 1, 2003.

Note.—SEC. 6. of Stats. 2004. Ch. 822 (AB 3092), in effect September 27, 2004, states, It is the intent of the Legislature that the State Board of Equalization is authorized to exercise its authority, as set forth in subdivision (a) of Section 30162 of the Revenue and Taxation Code, as amended by Section 1 of Chapter 881 of the Statutes of 2002, and as set forth in subdivision (b) of Section 30162 of the Revenue and Taxation Code, as added by Section 2 of Chapter 881 of the Statutes of 2002, with regard to cigarette stamps and meter impressions in a manner that does not affect commerce within this state.

1Chapter 3.5 was added to Part 13 by Stats. 1961, p. 2315, operative July 16, 1961.