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 10. Metering Machines and Impressions

Regulation 4052

Regulation 4052. Metering Machine Requirements.

A distributor desiring to use a metering machine shall apply to the board for authorization. The following terms and conditions are applicable to the use of metering equipment by a distributor:

(a) impressions will be made only by means of machines approved by the board and meters registered with the board;

(b) only clear and legible imprints will be used on packages of cigarettes distributed;

(c) impressions by a meter registered to the distributor will be made only on packages of cigarettes owned by the distributor;

(d) only ink approved by the board will be used;

(e) each meter will be kept in a safe place when not in use, and will be safeguarded when being transported;

(f) in case of theft, loss or mysterious disappearance of a meter or tampering therewith, the incident will be immediately reported to the board, to proper police authorities, and to the meter manufacturer;

(g) no meter will be transferred or otherwise disposed of without prior written permission of the board;

(h) no repairs will be made to a meter except by a duly authorized representative of the meter manufacturer and upon prior approval of the board; and

(i) any meter having a broken seal will be immediately reported to the board and to the manufacturer and will not be used by the distributor.

History—Adopted June 24, 1959.

Amended January 12 1968.