Home Table of Contents

§ 999.19. Records Retention by Distributors and Wholesalers and Availability for Review, Inspec...

11 CA ADC § 999.19Barclays Official California Code of RegulationsEffective: July 1, 2022

Barclays California Code of Regulations
Title 11. Law
Division 1. Attorney General
Chapter 16. Attorney General Regulations Under Master Settlement Agreement with Tobacco Product Manufacturers and Non-Participating Tobacco Product Manufacturer Law (Health & Safety Code Sections 104555-104557)
Effective: July 1, 2022
11 CCR § 999.19
§ 999.19. Records Retention by Distributors and Wholesalers and Availability for Review, Inspection, and Copying.
Currentness
(a) Records Retention
A Wholesaler or Distributor of Cigarettes shall maintain in one designated location the following documents:
(1) Copies of all California Tobacco Directory approval letters, removal notices, or other California Tobacco Directory Notices provided to the Distributor or Wholesaler by a Tobacco Product Manufacturer;
(2) All sales invoices and receipts issued by a Tobacco Product Manufacturer, Distributor, or Wholesaler, related to the sale of Cigarettes;
(3) Copies of all certifications, reports, notices and documents as identified in Revenue and Taxation Code section 30165.1, subdivisions (g)(1) and (i).
(4) All documents or communications to and from a Tobacco Product Manufacturer regarding its compliance with the Master Settlement Agreement and the Reserve Fund Statute for Cigarettes sold in California.
(5) Copies of all reports of the Cigarette excise taxes or surcharges paid by the Distributor or Wholesaler.
(b) The Distributor or Wholesaler shall maintain all of the foregoing documents in one designated location for a minimum of five (5) years and shall make such documents available for review, inspection and copying upon request of the Attorney General's Office or CDTFA. Any Distributor or Wholesaler who refuses or neglects to retain or make available the foregoing documents for inspection and copying within thirty (30) days of such request, shall be subject to license suspension, license revocation, and civil and criminal penalties as provided by law.

Credits

Note: Authority cited: Section 30165.1(o), Revenue and Taxation Code. Reference: Section 30165.1, Revenue and Taxation Code.
History
1. New section filed 4-26-2004 as an emergency; operative 4-26-2004 (Register 2004, No. 18). A Certificate of Compliance must be transmitted to OAL by 10-25-2004 pursuant to Revenue and Taxation Code section 30165.1 or emergency language will be repealed by operation of law on the following day.
2. Editorial correction of History 1 (Register 2004, No. 49).
3. Certificate of Compliance as to 4-26-2004 order, including amendment of subsections (a)(3) and (a)(7), transmitted to OAL 10-22-2004 and filed 12-6-2004 (Register 2004, No. 49).
4. Amendment of subsections (a)(1)-(3) filed 4-11-2011 as an emergency; operative 4-11-2011 (Register 2011, No. 15). A Certificate of Compliance must be transmitted to OAL by 10-10-2011 or emergency language will be repealed by operation of law on the following day.
5. Amendment of subsections (a)(1)-(3) refiled 10-7-2011 as an emergency; operative 10-7-2011 (Register 2011, No. 40). A Certificate of Compliance must be transmitted to OAL by 1-5-2012 or emergency language will be repealed by operation of law on the following day.
6. Amendment of subsections (a)(1)-(3) refiled 1-3-2012 as an emergency, including further amendments; operative 1-5-2012 pursuant to Government Code section 11343.4(b) (Register 2012, No. 1). A Certificate of Compliance must be transmitted to OAL by 4-5-2012 or emergency language will be repealed by operation of law on the following day.
7. Certificate of Compliance as to 1-3-2012 order transmitted to OAL 3-26-2012 and filed 5-7-2012 (Register 2012, No. 19).
8. Change without regulatory effect amending subsections (a)(1)-(3) filed 7-31-2012 pursuant to section 100, title 1, California Code of Regulations (Register 2012, No. 31).
9. Amendment of section and Note filed 5-19-2022; operative 7-1-2022 pursuant to Government Code section 11343.4(a) (Register 2022, No. 20). Transmission deadline specified in Government Code section 11346.4(b) extended 60 calendar days pursuant to Executive Order N-40-20 and an additional 60 calendar days pursuant to Executive Order N-71-20. Filing deadline specified in Government Code section 11349.3(a) extended 60 calendar days pursuant to Executive Order N-40-20.
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 11, § 999.19, 11 CA ADC § 999.19
End of Document