Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Cigarette and Tobacco Products Tax Regulations
Title 18 of the California Code of Regulations
Article 9. Stamps
Regulation 4048
Regulation 4048. Manner of Affixing Stamps.
Tax stamps shall be securely affixed to the bottom end of each standard package of 20 cigarettes. When affixed to "flats" or "rounds" the stamps shall be securely affixed to the lid or top of the individual package. Tax stamps shall not be affixed to the carton or larger container of cigarettes.
History: Adopted June 24, 1959.