Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Cigarette and Tobacco Products Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 13. Cigarette Tax
Chapter 7.5. Seizure and Forfeiture1

Section 30435

30435. Inspections by board. (a) An employee of the board, upon presentation of the appropriate identification and credentials, is authorized to enter into, and conduct an inspection of any building, facility, site, or place described in subdivision (b).

(b) Any building, facility, site, or place at which cigarette or tobacco products are sold, produced, or stored, or any building, facility, site, or place for which there is evidence of either the evasion of the taxes imposed under this part, or the failure to comply with the requirements of the Master Settlement Agreement, as defined in subdivision (e) of Section 104556 of the Health and Safety Code, including, but not limited to, Section 30165.1.

(c) Any inspection performed under the authority of this section shall be performed in a reasonable manner and at a reasonable time, taking into consideration the normal business hours of the building, facility, site, or place that is inspected.

(d) Any person that refuses to allow an inspection authorized under this section is subject to the penalty imposed by Section 30471.

History—Added by Stats. 2003, Ch. 890 (AB 71), in effect January 1, 2004. Stats. 2006, Ch. 501 (AB 1749), in effect January 1, 2007, deleted the former subdivision (e) which stated "This section shall remain in effect until January 1, 2010, and as of that date shall be repealed."

1Chapter 7.5 was added by Stats. 1967, p. 2522, operative August 1, 1967.