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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 4057
Regulation 4057. Cash Sales of Tax Stamps or Meter Register Settings.
Reference: Sections 30161, 30162, and 30166, Revenue and Taxation Code.
Every distributor desiring to purchase tax stamps or meter register settings for cash shall file an application to register the individual authorized to order cigarette tax stamps, on a form approved by the board. The distributor shall identify and authorize in writing on the form the individual who may order stamps or meter register settings for this distributor's account and include the signature of the individual authorized to submit the tax stamps orders. If a distributor wishes to allow multiple individuals to submit cigarette tax stamp orders, a separate application is required for each individual authorized to order cigarette tax stamps. Orders for stamps or meter register settings shall be made by the distributor on order forms approved by the board. The distributor's authorization of such individual(s) shall continue in effect until written notice of revocation of the authority is delivered to the Board by registered mail or until written acknowledgment of receipt of the revocation is given by the board. Payment must be made for cash purchases at the time the stamps or meter register settings are ordered. The board may require cash, electronic funds transfer or certified or cashier's checks in payment of such purchases.
History—Adopted September 13, 1961.
Amended September 26, 2001, effective February 15, 2002. Changed "bank branch office" to "location", changed "indicia" to "stamps or meter register settings", added "meter register settings" after "time the stamps", deleted gender-specific language. Removed "or the meter is set and sealed. The State requires the bank to make an immediate deposit into the State Treasury for cash purchases and the bank is not permitted to extend credit therefor on behalf of the State" after "are received".
Amended November 15, 2005, effective March 9, 2006. Amended first sentence to requirement for "[e]very distributor desiring to purchase tax stamps or meter settings for cash shall file a 'Cigarette Tax Signature Card' " to "shall file an application to register the individual authorized to order cigarette stamps, on a form approved by the board." Deleted wording, "with the designated location where he or she will make his or her cash purchases of the tax stamps or meter register settings" after "on a form approved by the board." Added second and third sentence to clarify "the distributor shall identify and authorize in writing on the form the individual who may order stamps or meter register settings for this distributor's account and include the signature of the individual authorized to submit the tax stamp orders." If a distributor wishes to allow multiple individuals to submit cigarette tax stamp orders, a separate application is required for each individual authorized to order cigarette tax stamps." Added new provision in fifth sentence to clarify "the distributor's authorization of such individual(s) shall continue in effect until written notice of revocation of the authority is delivered to the board by registered mail or until written acknowledgment of receipt of the revocation is given by the board." Amended requirement for cash payments to be made at the time the stamp or meter register settings are "received" to "ordered" and amended wording in last sentence to reflect that the board may require electronic funds transfer in payment of such purchases.