Investigations Division - Cigarette and 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 2013 Number of Inspections Number of Cigarette Seizures Total Packs of Cigarettes Seized Number of Tobacco Product Seizures Total Wholesale Cost of Tobacco Seized
January 807 8 1,756 4 $ 3,664
February 914 22 4,190 6 $ 1,208
March 1,030 18 919 15 $ 26,340
April 992 18 3,264 16 $ 5,709
May 812 17 2,078 17 $ 13,950
June 802 16 86,918 16 $ 10,857
July 1,127 10 2,218 13 $ 7,367
August 937 11 38,503 13 $ 12,947
September 916 22 9,639 16 $ 11,992
October 898 14 17,168 17 $ 5,496
November 825 18 1,746 10 $ 5,146
December 675 12 2,569 6 $ 927
Total 10,735 186 170,968 149 $ 105,603

Prior Years: