Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Cigarette and Tobacco Products Licensing Act Law
Index
A B C D F G I L M N P R S T U W
Administration by Board of Equalization . . . 22970.2
appropriation . . . 22991
Board, enforcement by . . . 22971.2
fee collection procedures law, administration fee . . . 22979.2
inspection, authority . . . 22980
license database . . . 22973.2, 22978, 22979.3
rules and regulation . . . 22971.2
Administrative provisions . . . 22983
"Board" defined . . . 22971
Bureau of State Audits, see performance audit
"Cigarette" defined . . . 22971
Cigarette and Tobacco Products Compliance Fund . . . 22990
Constitutional exemption . . . 22971.4, 22980.1
"Control" defined . . . 22971
"Controlling" defined . . . 22971
Database, licenses issued
Access . . . 22973.2, 22978, 22979.3
Display for sale
Definition . . . 22971
Penalty for continuing . . . 22980.4
"Distributor" defined . . . 22971
Distributor license . . . 22975
application . . . 22977
database, licenses issued . . . 22978
denied; petition for a redetermination . . . 22977.2
fee . . . 22977.1
issuance . . . 22977.2
licensure, Revenue and Taxation Code . . . 22976
penalty
possession of unstamped cigarettes . . . 22978.2
possession of untaxed tobacco products . . . 22978.2
records, failure to retain . . . 22978.1
records, failure to make available . . . 22978.1
sales invoice, failure to comply . . . 22978.4
violation of provisions . . . 22978.7
prohibitions . . . 22980.1
records . . . 22978.1, 22978.5
renewal . . . 22977.1
revocation . . . 22978.6, 22978.7
Web site posting . . . 22978.8
sales invoice, criteria . . . 22978.4
suspension . . . 22978.7
Web site posting . . . 22978.8
Fee Collection Procedures Law . . . 22979.2, 22983
Gifting
Continued gifting, seizure . . . 22980.2
defined . . . 22971
"Importer" defined . . . 22971
Importer license
cigarette . . . 22979
administration fee . . . 22979.2
fee collection procedures law . . . 22979.2
application . . . 22979.1
eligibility . . . 22979, 22979.21
database, licenses issued . . . 22979.3
penalty
purchase records, failure to comply . . . 22979.4
records, failure to comply . . . 22979.6
sales invoice requirements, failure to comply . . . 22979.6
violation of provisions . . . 22979.7
prohibitions . . . 22980.1
records . . . 22979.4, 22979.5
sales invoice . . . 22979.6
tobacco products . . . 22979.21
application . . . 22979.22
eligibility . . . 22979.21
license fee . . . 22979.23
monthly report . . . 22979.24
"Law enforcement agency" defined . . . 22971
Legislative findings and declarations . . . 22970.1
"License" defined . . . 22971
"Licensee" defined . . . 22971
Limitations, statutes of . . . 22982
"Manufacturer" defined . . . 22971
Manufacturer license . . . 22979, 22979.21
cigarette
consent to the jurisdiction of the California courts . . . 22979
application . . . 22979.1, 22979.22
administration fee . . . 22979.2
fee collection procedures law . . . 22979.2
eligibility . . . 22979
database, licenses issued . . . 22979.3
penalty
purchase records, failure to comply . . . 22979.4
records, failure to comply . . . 22979.6
sales invoice requirements, failure to comply . . . 22979.6
violation of provisions . . . 22979.7
prohibitions . . . 22980.1
records . . . 22979.4, 22979.5
revocation . . . 22979.7
sales invoice . . . 22979.6
sovereign immunity, waive . . . 22979
suspension . . . 22979.7
tobacco products
application . . . 22979.22
eligibility . . . 22979.21
license fee . . . 22979.23
monthly report . . . 22979.24
Notice
defined . . . 22971
service of . . . 22971.5
Notice of suspension or revocation, posting at premises . . . 22980.5
"Package of cigarettes" defined . . . 22971
"Person" defined . . . 22971
Penalty
continuing to display for sale . . . 22980.4
refusal to allow inspection . . . 22980
unlicensed persons . . . 22980.2
violation of provisions . . . 22974.7
Performance audit . . . 22971.1
Posting notice of suspension or revocation at premises . . . 22980.5
Reinstatement fee, retailers . . . 22973
Reports
tobacco products manufacturer and importer . . . 22979.24
"Retail location" defined . . . 22971
"Retailer" defined . . . 22971
Retailer license . . . 22972
application . . . 22973
database, licenses issued . . . 22973.2
denied; petition for a redetermination . . . 22973.1
fee . . . 22973
issuance . . . 22973.1
penalty
possession of unstamped cigarettes . . . 22974.3
possession of untaxed tobacco products . . . 22974.3
records, failure to make available . . . 22974
records, failure to retain . . . 22974
sales to minors . . . 22974.8
violation of provisions . . . 22974.7
prohibitions . . . 22980.1
purchase invoices . . . 22974
reinstatement fee . . . 22973
renewal . . . 22972
revocation . . . 22974.4, 22974.7
suspension . . . 22974.7
temporary license . . . 22972.1
Revocation . . . 22980.3
Web site posting; wholesaler or distributor . . . 22978.8
"Sale" defined . . . 22971
Sales to minors, see Retailer license, sales to minors
Seizure . . . 22974.3
Service of notice . . . 22971.5
"Sold" defined . . . 22971
STAKE Act, see Retailer license, sales to minors
Statutes of limitations, see limitations, statutes of
Suspension . . . 22980.3
reinstatement . . . 22980.3
Web site posting; wholesaler or distributor . . . 22978.8
Temporary license . . . 22972.1
Title . . . 22970
"Tobacco products" defined . . . 22971
Tobacco tax compliance task force . . . 22970.3
"Unstamped package of cigarettes" defined . . . 22971
"Wholesaler" defined . . . 22971
Wholesaler license . . . 22975
application . . . 22977
database, licenses issued . . . 22978
denied; petition for a redetermination . . . 22977.2
fee . . . 22977.1
issuance . . . 22977.2
licensure, Revenue and Taxation Code . . . 22976
penalty
possession of unstamped cigarettes . . . 22978.2
possession of untaxed tobacco products . . . 22978.2
records, failure to make available . . . 22978.1
records, failure to retain . . . 22978.1
sales invoice, failure to comply . . . 22978.4
violation of provisions . . . 22978.7
prohibitions . . . 22980.1
records . . . 22978.1, 22978.5
renewal . . . 22977.1
revocation . . . 22978.6, 22978.7
sales invoice, criteria . . . 22978.4
suspension . . . 22978.7