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Business Taxes Law Guide—Revision 2024
Cigarette and Tobacco Products Licensing Act Regulations
Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration — Business Taxes (State Board of Equalization — Business Taxes — See Chapters 6 and 9.9)
Chapter 9.5. Cigarette and Tobacco Products Licensing Act of 2003
Article 1. Definitions and Citations
Regulation 4500
Regulation 4500. Definitions.
Authority cited: Section 22971.2, Business and Professions Code.
Reference: Sections 22970, 22971, 22974.5, 22978.7, and 22979.7, Business and Professions Code; Section 30010, Revenue and Taxation Code.
In addition to the definitions in Business and Professions Code section 22971, the following definitions shall apply to this chapter:
(a) "Act" means the Cigarette and Tobacco Products Licensing Act of 2003, set forth in division 8.6 of the Business and Professions Code.
(b) "Appeals Division staff" means an employee or employees of the State Board of Equalization assigned to the Appeals Division of the Legal Department.
(c) "Applicant" means a retailer, wholesaler, distributor, importer or manufacturer who has applied for a license pursuant to the Act, and, if the retailer, wholesaler, distributor, importer or manufacturer is not an individual, the term includes any person controlling such entity.
(d) "Arm's length transaction" means a sale in good faith and for valuable consideration that reflects the fair market value in the open market between two informed and willing parties, neither under any compulsion to participate in the transaction.
(e) "Board" means the Board Members of the State Board of Equalization meeting as a body or the agency created by article XIII, section 17, of the California Constitution, as the context indicates.
(f) "Board Proceedings Division staff" means an employee or employees of the State Board of Equalization assigned to the Board Proceedings Division of the Legal Department.
(g) "Business" means a business operated by a licensee and/or the property upon which or location at which such licensed business is operated.
(h) "Citation" means a civil notice of violation(s) or a criminal misdemeanor notice to appear.
(i) "Control" or "controlling" means control or controlling as defined in Business and Professions Code section 22971, subdivision (d).
(j) "Conviction" means a judgment of guilt of a criminal offense.
(k) "Finding" or "Findings" means a determination that a violation of the Act has occurred. This can occur by default if no appeal is made from a Notice of Violation or Warning Notice, or by a final decision made pursuant to Regulations 4700, 4701, or 4702.
(l) "Fine" means any fine imposed by the Board pursuant to the Act.
(m) "Investigations Division staff" means an employee or employees of the State Board of Equalization assigned to the Investigations Division of the Legal Department.
(n) "Licensee" means a licensee as defined in Business and Professions Code section 22971, subdivision (k).
(o) "License subject to a civil or criminal citation" means a license as to which a citation has been issued but no final determination of violation has yet been entered into the licensee's or unlicensed person's permanent record.
(p) "Notice of Violation" means the document sent to a licensee or unlicensed person referring to the citation issued, the charged violation(s), the penalty or penalties to be imposed, and the licensee's or unlicensed person's appeal rights.
(q) "Offense" means a criminal conviction of violations of the Act and/or civil findings of violations of the Act.
(r) "Person" means a person as defined in Revenue and Taxation Code section 30010.
(s) "Regulation" means a section of Title 18 of the California Code of Regulations.
(t) "Special Taxes and Fees Division" means the Special Taxes and Fees Division of the State Board of Equalization's Property and Special Taxes Department.
(u) "Unlicensed Person" means any person not holding a valid license issued by the Board pursuant to the Act.
(v) "Warning Notice" means the document advising a licensee or unlicensed person that the stated violation(s) of the Act will be entered into the licensee's or unlicensed person's permanent record as a first offense and that future violations will result in civil penalties.
History—Adopted December 12, 2006, effective April 21, 2007.
Amended January 27, 2010, effective March 30, 2010. Replaced "9" with "17" following "section" in subdivision (e). Replaced "22971(n)" with "30010" in the reference note.
Amended August 23, 2011, effective October 10, 2011. Replaced the reference to Business and Professions Code section 22971, subdivision (p), with a reference to Business and Professions Code section 22971, subdivision (d), in subdivision (i), deleted subdivision (k) defining "Excise Taxes Division staff," renumbered subdivisions (l) through (t) as (k) through (s), respectively, replaced the reference to Business and Professions Code section 22971, subdivision (j), with a reference to Business and Professions Code section 22971, subdivision (k), in renumbered subdivision (n), and added new subdivision (t) defining "Special Taxes and Fees Division."