Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Cigarette and Tobacco Products Tax Regulations
Title 18 of the California Code of Regulations
Article 10. Metering Machines and Impressions
Regulation 4054. Manner of Affixing Meter Impressions.
Tax meter impressions shall be clearly imprinted to the bottom end of each standard package of 20 cigarettes. Meter impressions shall not be imprinted on any package, carton, or container of cigarettes containing other than 20 cigarettes. All dies and other equipment must be regularly serviced and cleaned according to the instructions issued by the manufacturers of the equipment.
History: Adopted June 24, 1959.
Former Regulation 4054 repealed September 13, 1961, and former Regulation 4055 renumbered as 4054.