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 18. Miscellaneous

Regulation 4099

Regulation 4099. Affixing of Stamps or Meter Impressions Out-of-State.

Any person who maintains a place of business in the United States and distributes cigarettes in this State may obtain a Distributor's License and, when authorized in writing, may affix stamps or meter impressions to packages of cigarettes at such place of business before the cigarettes are brought into this State.

History—Adopted June 24, 1959.