Laws, Regulations and Annotations
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 3. Notices of Violations or Warning Notices
Regulation 4600. Issuance and Contents of a Notice of Violation or Warning Notice.
Reference: Sections 22974.7, 22978.7, and 22979.7, Business and Professions Code.
The Investigations Division shall forward a copy of a citation issued to a licensee or unlicensed person to the Special Taxes and Fees Division, which shall prepare and mail a Notice of Violation or Warning Notice to the cited licensee or unlicensed person.
History—Adopted December 12, 2006, effective April 21, 2007.
Amended August 23, 2011, effective October 10, 2011. Replaced "Excise Taxes Division" with "Special Taxes and Fees Division".