Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2012
 

Cigarette and Tobacco Products Tax Regulations

Title 18 of the California Code of Regulations

Article 11. Refunds for Stamps and Meter Impressions

Regulation 4066

Regulation 4066. Stolen Indicia.

Refund or credit will not be given for stamps, meter settings or meter impressions which are lost through theft or mysterious disappearance of any unaffixed stamps, any meter, or any packages of cigarettes to which stamps or meter impressions have been affixed. If identifiable stamps, meter settings or meter impressions which have been lost through theft or mysterious disappearance are later recovered, credit or refund may be given under Regulations 4061 or 4065.

History: Adopted January 12, 1968.