§ 4001. Retail Stock.
18 CA ADC § 4001Barclays Official California Code of Regulations
Barclays California Code of Regulations
Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration-- Business Taxes (State Board of Equalization-- Business Taxes, See Ch. 6 and 9.9)
Chapter 9. Cigarette and Tobacco Products Tax Law Regulations (Refs & Annos)
Article 3. Distributor's and Wholesaler's License
18 CCR § 4001
§ 4001. Retail Stock.
• store room or closet,
• back office,
• inside a locked cabinet, safe, or other similar storage container, or
• behind a locked wire-cage door or similar encumbrance.
(ii) Untaxed cigarettes and tobacco products must be in the original manufacturer packaging, with an unbroken seal, and they must be secured, segregated, and separated from inventory accessible by consumers. Untaxed tobacco products must be segregated and secured separately from tax-paid tobacco products away from the retail area.
(B) Walk-in humidors. Tobacco products inside a walk-in humidor displayed for sale to consumers are retail stock. Tobacco products inside a walk-in humidor in the original manufacturer packaging with an unbroken seal, secured, segregated and separated from retail stock, and not displayed for sale to consumers are not retail stock. Examples of areas that are separated and segregated from retail stock include, but are not limited to, the following secured areas:
• inside a locked cabinet, safe, or other similar secured storage container, or
• behind a locked wire-cage door or similar encumbrance.
(2) Unless the contrary is established, it shall be presumed that all cigarettes and tobacco products no longer in a distributor's possession, including when they have been lost through an unexplainable disappearance, have been distributed. The presumption may be rebutted by a preponderance of the evidence demonstrating that an explainable disappearance, such as theft, has occurred.
Examples of evidence that may overcome the presumption include, but are not limited to, the following:
Credits
Note: Authority cited: Section 30451, Revenue and Taxation Code. Reference: Sections 30008 and 30109, Revenue and Taxation Code.
History
1. New section filed 5-3-2017; operative 7-1-2017 (Register 2017, No. 18).
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 4001, 18 CA ADC § 4001
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