Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Cigarette and Tobacco Products Tax Law

Index


A    B    C    D    E    F    H    I    J    L    M    N    O    P    R    S    T    U    V    W   


A

Administration and enforcement . . . 30451–30455

Amendments to article . . . 30130

Annual hearing with taxpayers . . . 30458.3

Auction.

seized property, sale by Board at public auction . . . 30355

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B

Bill of Rights . . . 30458–30459.7

Bond

amount . . . 30142

liquidation of security . . . 30146

requirements . . . 30141

wholesaler . . . 30156

withdrawal of surety . . . 30143

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C

California Taxpayers' Bill of Rights . . . 30458–30459.7

Cancellation of illegal determinations . . . 30421

Certificate of delinquency . . . 30303

Cigarette, defined . . . 30003, 30121

Cigarette and tobacco products surtax fund, defined . . . 30122

Cigarette tax fund

deposit in . . . 30461, 30461.6

refunds paid from . . . 30462

transfer to General Fund . . . 30462

Cities

population estimates . . . 30462.1

Collection

board, authority of . . . 30352

bond. See bond, under this title

creditors, notice of delinquency to . . . 30311

injunction against, prohibited . . . 30401

lien of tax. See lien of tax, under this title

notice to person other than taxpayer . . . 30315

notice to withhold

liability of creditor . . . 30314

notice to board . . . 30313

notice to creditors . . . 30311

transferability of credits . . . 30312

remedies for, cumulative . . . 30351

seizure and sale for

authority of board . . . 30355

bill of sale . . . 30357

deed . . . 30357

disposition of proceeds . . . 30358

notice of sale . . . 30356

procedure . . . 30356–30358

seizure and sale of cigarettes . . . 30475

seizure and sale of vending machines . . . 30475

suit for

attachment in . . . 30302

Attorney General, duty in . . . 30301

certificate of delinquency prima facie evidence of liability in . . . 30303

warrant for . . . 30341–30343

Common carriers

reports of . . . 30186

sales on board, taxable . . . 30104

sales to, exempt . . . 30104

Collection cost recover fee . . . 30354.7

Competitive grant program . . . 30474.5

Construction of provisions . . . 30002

Counterfeiting . . . 30473

Credit purchases

due date . . . 30168

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D

Decedent; limitations; deficiency

determination . . . 30207.1

Deficiency determinations

basis . . . 30201

decedent . . . 30207.1

finality . . . 30263

interest . . . 30202

limitation . . . 30207, 30207.1

notice . . . 30206

offset . . . 30203

penalties . . . 30204, 30205, 30264

period . . . 30207

waiver . . . 30208

Dealer, defined . . . 30012

Definitions . . . 30002–30018

Determination of tobacco products tax rate . . . 30126

Determination when no return filed

basis . . . 30221

finality . . . 30263

interest . . . 30223

notice . . . 30225

offsets . . . 30222

penalty . . . 30221, 30224, 30264

Disposition of proceeds . . . 30124, 30461, 30461.6, 30462

Web site posting . . . 30459.8

Disregard by board employee or officer . . . 30459.7

Distribution, defined . . . 30008

Distribution, presumption of . . . 30109

Distributor, defined . . . 30011

Distributor engaged in business in the state, defined . . . 30108

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E

Earnings withheld . . . 30316

Education program . . . 30458.2

Effective date; article . . . 30128

Electronic filing . . . 30193

Electronic funds transfer . . . 30190

definitions . . . 30191

relief of penalty . . . 30192

Employees of board . . . 30452

evaluation of, . . . 30458.6

Evidence

presumption of distribution . . . 30109

prima facie, certificate of delinquency is, of liability . . . 30303

Examination and investigation of records . . . 30454

Exemptions

distribution under bond or customs control . . . 30102.5

generally

claims for exemption . . . 30110

common carriers, sales to . . . 30104

federal instrumentalities, sale to . . . 30102

levies . . . 30459.3

manufacturer, sale by . . . 30103

single lot or shipment of 200 cigarettes or less . . . 30106

veterans' institutions, sale or gift to . . . 30105.5

Excess tax reimbursement; tobacco products . . . 30361.5

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F

Face-to-face sale . . . 30101.7

Federal returns and reports . . . 30165.2

Fund, defined . . . 30122

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H

Hearings. See redeterminations, under this title

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I

Illegal determination, cancellation of . . . 30421

Importer, defined . . . 30019

Importers, sales by original . . . 30105

Imposition of tax

collection by distributor . . . 30108

common carriers, sales on board . . . 30104

distributors . . . 30101

effective date . . . 30129

payment by consumer . . . 30106

sale by originial importer . . . 30105

In this state, or, in the state, defined . . . 30013

Injunction against collection prohibited . . . 30401

Innocent spouse, relief for . . . 30285

Inspections by board . . . 30435

failure to allow . . . 30471

Installment payment agreement . . . 30354

annual statement . . . 30354.5

Interest

daily basis . . . 30281.5

deficiency determinations . . . 30202

determination when no return filed . . . 30223

excusable delay . . . 30282

extension of time for return or payment, upon . . . 30185

failure to pay . . . 30281

judgment for refund . . . 30406

overpayment of tax . . . 30366, 30367

relief from . . . 30283, 30283.5

Investigation costs, reimbursement . . . 30482

Invoices . . . 30107, 30432

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J

Jeopardy determinations

administrative hearing . . . 30243.5

basis . . . 30241

finality . . . 30242

interest . . . 30281

penalty . . . 30281

redetermination, right to . . . 30243

service of notice . . . 30244

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L

Levies

exemptions from . . . 30459.3

reimbursement of bank charges . . . 30459.4

release of . . . 30459.2

Licenses

automatic suspension . . . 30144

distributor's . . . 30140

issuance and display . . . 30147, 30157

permits not engaged in business in this state . . . 30140.1

revocation . . . 30148, 30158

transporter's. See transporters, requirements, under this title

wholesaler . . . 30155–30159

Lien of tax

mailing of preliminary notice of, . . . 30459.5

perfection of, and enforceability . . . 30322

priority of . . . 30321

Limitation period

decedent . . . 30207.1

deficiency determinations . . . 30207, 30207.1

financially disabled . . . 30362.1

refunds, claims for . . . 30362

refunds, suits for . . . 30403

refunds or credits

overpayments from levies or liens . . . 30178.3

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M

Master Settlement Agreement compliance . . . 30165.1

federal returns and reports . . . 30165.2

violation defense . . . 30165.1

Meter impressions. See stamps and meter impressions, under this title

Multiagency task force . . . Chapter 8, Uncodified Sections.

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N

Notices

seized property, notice of sale of . . . 30356

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O

Oath, board may require re reports . . . 30454

Offenses

cigarettes without indicia in vending machine . . . 30476

counterfeiting . . . 30473

divulging of information . . . 30455

divulging of information by tax preparer . . . 30455.5

failure to allow inspection . . . 30471

failure to have license . . . 30149, 30159

failure to keep records . . . 30471

false reports . . . 30472

felony: intent to evade determination . . . 30480

prosecution for violations . . . 30481

selling unstamped cigarettes . . . 30474, 30474.5

seizure of cigarettes . . . 30475

violation of any other provisions of law . . . 30477

Offers in compromise . . . 30459.15

Offsets against overpayments

determination when no return . . . 30222

refunds . . . 30361

suit for refund . . . 30406

Overpayments. See refund or credit of taxes, under this title

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P

Package, defined . . . 30015

Payment

board, to be made to . . . 30461

by consumer . . . 30107

due date . . . 30181

extensions . . . 30185

return, to accompany . . . 30184

stamps or impressions, without . . . 30165

Penalties

excusable delay . . . 30282

failure to file return . . . 30221, 30224

failure to pay determinations . . . 30264

fraud . . . 30205, 30224

fraudulent stamps . . . 30473.5

intentional disregard of law . . . 30204

negligence . . . 30204

retailer convicted twice . . . 30479

retailer purchasing from unauthorized person . . . 30478

selling or possessing counterfeit product . . . 30474.1

Permit, transporter's . . . 30431

Person, defined . . . 30010

Population

cities: estimates . . . 30462.1

Presumption of distribution . . . 30109

Prosecution costs, reimbursement . . . 30482

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R

Rate of tax . . . 30101, 30123

Records

examination of . . . 30454

failure to keep as required, misdemeanor . . . 30471

form to be prescribed by board . . . 30471

Redeterminations

due date . . . 30264

finality date . . . 30263

form and content . . . 30261.5

hearing by board . . . 30262

interest . . . 30281

notice . . . 30265

petition for . . . 30243, 30261

security, when board may require . . . 30243

Reimbursement

excess tax; tobacco products . . . 30361.5

Refund or credit of taxes

certification of claim by board . . . 30361

cost of affixing stamps and meter impressions . . . 30166–30172

credit in lieu of refund . . . 30176.2, 30178.2

defense for Master Settlement Agreement compliance . . . 30165.1, 30177

destroyed or unusable cigarettes . . . 30177

erroneous refunds, interest on . . . 30384

erroneous refunds, recovery of . . . 30381, 30383

exported tax-paid tobacco products . . . 30176.1

failure to file claim . . . 30364

form and content of claim . . . 30363

interest . . . 30179.1, 30366, 30367

limitation period . . . 30178.1, 30362

meter impressions, unused or unusable balance . . . 30176–30177

notice of disallowance . . . 30365

returned tobacco products . . . 30176.2

stamps, unused or unusable . . . 30176–30177

suit to obtain

claim, necessity for . . . 30402

claim, not acted upon . . . 30404

grounds for, stated in claim . . . 30403

interest on judgment . . . 30406

judgment for assignee prohibited . . . 30407

limitation period . . . 30403

right to bring . . . 30403

timely suit, failure to bring . . . 30405

venue . . . 30403

Registration of unlicensed distributors . . . 30151

Reimbursement; investigation and prosecution costs . . . 30482

Relief for innocent spouse . . . 30285

Relief of tax, penalty and interest . . .30284

Remedies cumulative . . . 30351

Reports

consumer . . . 30187

due date . . . 30181

electronic filing . . . 30193

extensions of time . . . 30185

failure to file

federal . . . 30165.2

interest . . . 30223

notice of determination, when . . . 30225

penalty re when fraud . . . 30224

wholesaler . . . 30188

false return, misdemeanor to make . . . 30471, 30472

form of, board to prescribe . . . 30182, 30183, 30186, 30187

licensed distributor . . . 30182

payment to accompany . . . 30184, 30186, 30187

registered distributor . . . 30183

sales on common carrier . . . 30186

Reports, supplemental . . . 30454

Return of property . . . 30459.2A

Returns. See reports, under this title

Revocation of license . . . 30459.6

Rules and regulations . . . 30451

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S

Sale, defined . . . 30006

Security. See bond, under this title

Seizure and forfeiture . . . 30436–30449

Seizure and sale. See collection, under this title

Selling unstamped cigarettes . . . 30474, 30474.5

competitive grant program . . . 30474.5

Settlement authority . . . 30459.1

Spouse, innocent . . . 30285

Stamps and meter impressions

affixed to package . . . 30163

prohibition . . . 30165.1

defined . . . 30018

design, specification and denomination . . . 30162

determinations . . . 30173–30175

distributors, sale to, including credit, authorization, penalty and interest . . . 30166–30172

form to be prescribed by board . . . 30161

manner of affixing . . . 30162

refund . . . 30176–30179

transfer of stamps or meters . . . 30164

unused or unusable, redemption and refund for . . . 30176–30177

use of machines . . . 30164

Suit for refund. See refund or credit of taxes, under this title

Suit for tax. See collection, under this title

Suit to recover erroneous refund. See refund or credit of taxes, under this title

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T

Tax, in lieu . . . 30111

Taxpayers' Bill of Rights . . . 30458–30459.7

Title of act . . . 30001

Tobacco products, defined . . . 30121

prohibition to pay tax on . . . 30165.1

Transporter, defined . . . 30014

Transporters, requirements

permit . . . 30431

possession of invoices . . . 30432

violation of transporter provisions . . . 30475

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U

Unlicensed person

immediate liability . . . 30210

penalty . . . 30211

seizure and sale of property . . . 30212

Untaxed cigarette, defined . . . 30005

Untaxed tobacco product, defined . . . 30005.5

Use of funds . . . 30125

Use or consumption, defined . . . 30009

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V

Vendor-assisted sale . . . 30101.7

Violations. See offenses, under this title

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W

Warrant for collection . . . 30341–30343

Web site posting; revenues and disbursements . . . 30459.8

Wholesaler

bond . . . 30156

defined . . . 30016

fee . . . 30156

license . . . 30155–30159

reports . . . 30188

Wholesale cost, defined . . . 30017

Written adice, reliance upon . . . 30284