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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 4. Penalties and Fines
Regulation 4606
Regulation 4606. Mitigating Circumstances.
Reference: Sections 22974.7, 22978.7, and 22979.7, Business and Professions Code.
Factors including, but not limited to, the following may be considered for purposes of determining whether mitigating circumstances exist pursuant to Regulations 4603, 4604 and 4605:
(a) How recently the licensee purchased the business or began operations and acquired inventory of cigarettes and/or tobacco products.
(b) The amount of cigarettes without tax stamps and with counterfeit tax stamps in relation to the size of the licensee's overall inventory.
(c) The size of the licensee's cigarette and/or tobacco product business.
(d) The retail value of any cigarettes or tobacco products seized.
(e) An absence of prior seizures.
History—Adopted December 12, 2006, effective April 21, 2007.