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 10.5. Purchase of Tax Indicia

Regulation 4056

Regulation 4056. Units of Sale; Minimum Sales.

Reference: Sections 30161 and 30162, Revenue and Taxation Code.

Cigarette tax stamps designated for packages containing 10 cigarettes, 20 cigarettes and 25 cigarettes will be sold in rolls containing 1,200 or 30,000 stamps. Such stamps are sold in full rolls only and the smallest sale unit is one roll. The Board, at its discretion, may authorize the use of stamps of other denominated values and specification.

History—Adopted September 13, 1961.

Amended January 12, 1968.

Amended June 22, 1983, effective October 6, 1983. Added sentence authorizing use of stamps of "other denominated values and specifications."

Amended September 26, 2001, effective February 15, 2002. Amended regulation to reflect stamp denominations currently sold by board and to delete reference to water-applied stamps and meter register settings.

Amended November 15, 2005, effective March 9, 2006. Amended regulation to replace "heat-applied decal tax stamps" with "cigarette tax stamps" and to delete reference to multiple stamp denominations sold by the board.