Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Cigarette and Tobacco Products Licensing Act Law

Index


A    B    C    D    F    G    I    L    M    N    P    R    S    T    U    W   


A

Administration by Board of Equalization . . . 22970.2

appropriation . . . 22991

Board, enforcement by . . . 22971.2

fee collection procedures law, administration fee . . . 22979.2

inspection, authority . . . 22980

license database . . . 22973.2, 22978, 22979.3

rules and regulation . . . 22971.2

Administrative provisions . . . 22983

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B

"Board" defined . . . 22971

Bureau of State Audits, see performance audit

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C

"Cigarette" defined . . . 22971

Cigarette and Tobacco Products Compliance Fund . . . 22990

Constitutional exemption . . . 22971.4, 22980.1

"Control" defined . . . 22971

"Controlling" defined . . . 22971

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D

Database, licenses issued

Access . . . 22973.2, 22978, 22979.3

Display for sale

Definition . . . 22971

Penalty for continuing . . . 22980.4

"Distributor" defined . . . 22971

Distributor license . . . 22975

application . . . 22977

database, licenses issued . . . 22978

denied; petition for a redetermination . . . 22977.2

fee . . . 22977.1

issuance . . . 22977.2

licensure, Revenue and Taxation Code . . . 22976

penalty

possession of unstamped cigarettes . . . 22978.2

possession of untaxed tobacco products . . . 22978.2

records, failure to retain . . . 22978.1

records, failure to make available . . . 22978.1

sales invoice, failure to comply . . . 22978.4

violation of provisions . . . 22978.7

prohibitions . . . 22980.1

records . . . 22978.1, 22978.5

renewal . . . 22977.1

revocation . . . 22978.6, 22978.7

Web site posting . . . 22978.8

sales invoice, criteria . . . 22978.4

suspension . . . 22978.7

Web site posting . . . 22978.8

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F

Fee Collection Procedures Law . . . 22979.2, 22983

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G

Gifting

Continued gifting, seizure . . . 22980.2

defined . . . 22971

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I

"Importer" defined . . . 22971

Importer license

cigarette . . . 22979

administration fee . . . 22979.2

fee collection procedures law . . . 22979.2

application . . . 22979.1

eligibility . . . 22979, 22979.21

database, licenses issued . . . 22979.3

penalty

purchase records, failure to comply . . . 22979.4

records, failure to comply . . . 22979.6

sales invoice requirements, failure to comply . . . 22979.6

violation of provisions . . . 22979.7

prohibitions . . . 22980.1

records . . . 22979.4, 22979.5

sales invoice . . . 22979.6

tobacco products . . . 22979.21

application . . . 22979.22

eligibility . . . 22979.21

license fee . . . 22979.23

monthly report . . . 22979.24

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L

"Law enforcement agency" defined . . . 22971

Legislative findings and declarations . . . 22970.1

"License" defined . . . 22971

"Licensee" defined . . . 22971

Limitations, statutes of . . . 22982

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M

"Manufacturer" defined . . . 22971

Manufacturer license . . . 22979, 22979.21

cigarette

consent to the jurisdiction of the California courts . . . 22979

application . . . 22979.1, 22979.22

administration fee . . . 22979.2

fee collection procedures law . . . 22979.2

eligibility . . . 22979

database, licenses issued . . . 22979.3

penalty

purchase records, failure to comply . . . 22979.4

records, failure to comply . . . 22979.6

sales invoice requirements, failure to comply . . . 22979.6

violation of provisions . . . 22979.7

prohibitions . . . 22980.1

records . . . 22979.4, 22979.5

revocation . . . 22979.7

sales invoice . . . 22979.6

sovereign immunity, waive . . . 22979

suspension . . . 22979.7

tobacco products

application . . . 22979.22

eligibility . . . 22979.21

license fee . . . 22979.23

monthly report . . . 22979.24

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N

Notice

defined . . . 22971

service of . . . 22971.5

Notice of suspension or revocation, posting at premises . . . 22980.5

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P

"Package of cigarettes" defined . . . 22971

"Person" defined . . . 22971

Penalty

continuing to display for sale . . . 22980.4

refusal to allow inspection . . . 22980

unlicensed persons . . . 22980.2

violation of provisions . . . 22974.7

Performance audit . . . 22971.1

Posting notice of suspension or revocation at premises . . . 22980.5

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R

Reinstatement fee, retailers . . . 22973

Reports

tobacco products manufacturer and importer . . . 22979.24

"Retail location" defined . . . 22971

"Retailer" defined . . . 22971

Retailer license . . . 22972

application . . . 22973

database, licenses issued . . . 22973.2

denied; petition for a redetermination . . . 22973.1

fee . . . 22973

issuance . . . 22973.1

penalty

possession of unstamped cigarettes . . . 22974.3

possession of untaxed tobacco products . . . 22974.3

records, failure to make available . . . 22974

records, failure to retain . . . 22974

sales to minors . . . 22974.8

violation of provisions . . . 22974.7

prohibitions . . . 22980.1

purchase invoices . . . 22974

reinstatement fee . . . 22973

renewal . . . 22972

revocation . . . 22974.4, 22974.7

suspension . . . 22974.7

temporary license . . . 22972.1

Revocation . . . 22980.3

Web site posting; wholesaler or distributor . . . 22978.8

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S

"Sale" defined . . . 22971

Sales to minors, see Retailer license, sales to minors

Seizure . . . 22974.3

Service of notice . . . 22971.5

"Sold" defined . . . 22971

STAKE Act, see Retailer license, sales to minors

Statutes of limitations, see limitations, statutes of

Suspension . . . 22980.3

reinstatement . . . 22980.3

Web site posting; wholesaler or distributor . . . 22978.8

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T

Temporary license . . . 22972.1

Title . . . 22970

"Tobacco products" defined . . . 22971

Tobacco tax compliance task force . . . 22970.3

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U

"Unstamped package of cigarettes" defined . . . 22971

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W

"Wholesaler" defined . . . 22971

Wholesaler license . . . 22975

application . . . 22977

database, licenses issued . . . 22978

denied; petition for a redetermination . . . 22977.2

fee . . . 22977.1

issuance . . . 22977.2

licensure, Revenue and Taxation Code . . . 22976

penalty

possession of unstamped cigarettes . . . 22978.2

possession of untaxed tobacco products . . . 22978.2

records, failure to make available . . . 22978.1

records, failure to retain . . . 22978.1

sales invoice, failure to comply . . . 22978.4

violation of provisions . . . 22978.7

prohibitions . . . 22980.1

records . . . 22978.1, 22978.5

renewal . . . 22977.1

revocation . . . 22978.6, 22978.7

sales invoice, criteria . . . 22978.4

suspension . . . 22978.7