California Business and Professions Code CHAPTER 1 - General Provisions and Definitions
- Section 22970.
This division shall be known as and may be cited as the Cigarette and Tobacco Products Licensing Act of 2003.(Added by Stats. 2003, Ch. 890,...
- Section 22970.1.
The Legislature finds and declares all of the following:(a) The State of California has enacted excise taxes on the distribution of cigarettes and tobacco products to...
- Section 22970.2.
The board shall administer a statewide program to license manufacturers, importers, distributors, wholesalers, and retailers of cigarettes and tobacco products.(Added by Stats. 2003, Ch. 890,...
- Section 22970.3.
The board may create a Tobacco Tax Compliance Task Force for the purpose of advising the board on cigarette and tobacco products tax compliance issues...
- Section 22971.
For purposes of this division, the following terms shall have the following meanings:(a) “Board” means the State Board of Equalization.(b) “Brand family” has the same meaning as...
- Section 22971.1.
Commencing January 1, 2006, the Bureau of State Audits shall conduct a performance audit of the licensing and enforcement provisions of this division, and shall...
- Section 22971.2.
The board shall administer and enforce the provisions of this division and may prescribe, adopt, and enforce rules and regulations relating to the administration and...
- Section 22971.3.
Nothing in this division preempts or supersedes any local tobacco control law other than those related to the collection of state taxes. Local licensing laws...
- Section 22971.4.
No person is subject to the requirements of this division if that person is exempt from regulation under the United States Constitution, the laws of...
- Section 22971.5.
Any notice required by this division shall be served personally or by mail. If by mail, the notice shall be placed in a sealed envelope,...
Last modified: October 22, 2018