Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Cigarette and Tobacco Products Licensing Act Law
CHAPTER 5. INSPECTIONS, PROHIBITIONS, AND PENALTIES
22980. Inspection authority. (a) (1) Any peace officer, or board employee granted limited peace officer status pursuant to paragraph (6) of subdivision (a) of Section 830.11 of the Penal Code, upon presenting appropriate credentials, is authorized to enter any place as described in paragraph (3) and to conduct inspections in accordance with the following paragraphs, inclusive.
(2) Inspections shall be performed in a reasonable manner and at times that are reasonable under the circumstances, taking into consideration the normal business hours of the place to be entered.
(3) Inspections may be at any place at which cigarettes or tobacco products are sold, produced, or stored or at any site where evidence of activities involving evasion of cigarette or tobacco products tax and violations of Section 30165.1 of the Revenue and Taxation Code may be discovered.
(4) Inspections shall be requested or conducted no more than once in a 24-hour period.
(b) Any person that refuses to allow an inspection shall be subject to the penalties imposed pursuant to Section 22981.
History.—Stats. 2010, Ch. 265 (AB 2496), in effect January 1, 2011, added "and violations of Section 30165.1 of the Revenue and Taxation Code" after "or tobacco products tax" in paragraph (3) of subdivision (a).