Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Cigarette and Tobacco Products Tax Regulations
Title 18 of the California Code of Regulations
Article 18. Miscellaneous
Regulation 4099
Regulation 4099. Affixing of Stamps or Meter Impressions Out-of-State.
Any person who maintains a place of business in the United States and distributes cigarettes in this State may obtain a Distributor's License and, when authorized in writing, may affix stamps or meter impressions to packages of cigarettes at such place of business before the cigarettes are brought into this State.
History: Adopted June 24, 1959.