Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Cigarette and Tobacco Products Tax 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. Cigarette and Tobacco Products Tax Law Regulations

Article 8. Other Reports

Regulation 4041

Regulation 4041. Common Carrier Delivery Reports.

Every common carrier making a delivery of cigarettes to a consignee in this State, the shipment of which originated outside this State, shall report to the board not later than the 25th day of the calendar month following the calendar month in which the delivery of the cigarettes or tobacco products was made, the following information concerning the shipment:

(a) the name of the shipper and the point of origin;

(b) the name of the consignee and the address to which delivered;

(c) the date and number of the waybill covering the shipment;

(d) the number of cases, bales or other containers of cigarettes delivered, the quantity of cigarettes contained therein, and the quantity of tobacco products delivered, as shown by the shipping documents; and

(e) in the case of rail shipments, the car initials and number; and

(f) in the case of water shipments, the name of the vessel and the number of the steamship bill of lading.

This report shall be made on a form prescribed by the board, which may include, but not be limited to, electronic media, and filed with the board at Sacramento.

History—Adopted June 24, 1959.

Amended October 10, 1968, effective November 13, 1968.

Amended January 27, 2010, effective March 30, 2010. Added a comma after "State" and added "or tobacco products" after "delivery of the cigarettes" in the first paragraph. Added a comma after "cigarettes delivered"; deleted "and" before "the quantity of cigarettes"; and added ", and the quantity of tobacco products delivered," after "contained therein" in subdivision (d). Added "the board, which may include, but not be limited to, electronic media," after "prescribed by" in the last paragraph. Added authority and reference notes.

Note. Authority cited: Sections 30451, Revenue and Taxation Code. Reference: Sections 30186 and 30454, Revenue and Taxation Code.