Investigations Division - Cigarette & Tobacco Products Inspection Program

The Cigarette and Tobacco Products Licensing Act of 2003, effective January 1, 2004, authorizes the Board of Equalization’s Investigation Division staff to inspect business locations and seize any untaxed tobacco products and cigarettes, including cigarettes without tax stamps, cigarettes affixed with counterfeit or other state stamps, or cigarettes to which cigarette tax stamps are affixed in violation of the specified prohibitions under the Master Settlement Agreement (Revenue & Taxation Code section 30165.1). "Unstamped" cigarette packs may include a pack of cigarettes that bears a tax stamp of another state, or cigarette pack, stamped or unstamped, that is marked "Not for sale in the United States." Untaxed tobacco includes tobacco products in inventory for which there are no valid purchase invoices that show excise taxes paid.

The table below reflects the results of current inspections conducted by the Investigations Division, and will be updated on a monthly basis. Prior year’s figures can be viewed using the year’s link below. Inspections conducted include retail, wholesale, and distributor business locations.

Year 2012 Number of Inspections Number of Cigarette Seizures Total Packs of Cigarettes Seized Number of Tobacco Product Seizures Total Wholesale Cost of Tobacco Seized
January 643 12 4,140 11 $ 16,357
February 996 10 2,295 21 17,141
March 1,115 18 1,460 16 7,711
April 845 9 3,266 19 5,039
May 957 13 3,163 21 19,893
June 916 12 9,903 8 2,047
July 824 15 2,201 10 6,578
August 846 22 2,972 11 7,686
September 972 17 2,316 6 2,105
October 1,013 15 3,025 9 19,753
November 783 12 5,450 6 8,247
December 878 9 1,573 8 3,915
Total 10,788 164 41,764 146 $ 116,472

Prior Years: