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Business Taxes Law Guide – Revision 2022
 

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 2. Licenses—Issuance, Transfer and Denial

Regulation 4503


Regulation 4503. Issuance of License—Transfer of Business.

Reference: Sections 22973.1, 22977.2, and 22979, Business and Professions Code.

Notwithstanding the provisions of Regulation 4502 and if all other statutory requirements are met, a new license will be issued for a business with a license subject to a civil or criminal citation, if the applicant acquired the business pursuant to an arm's length transaction after the violations contained in the citation were committed.

History—Adopted December 12, 2006, effective April 21, 2007.