§ 4023. Inventories of Stamps and Meter Units.
18 CA ADC § 4023Barclays 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 5. Inventories
18 CCR § 4023
§ 4023. Inventories of Stamps and Meter Units.
Every distributor engaged in the sale of cigarettes shall keep daily records of the number of tax stamps and meter units used in the distributor's affixing operations and shall record daily the meter register readings of the meters employed. The distributor shall take physical inventories of unused tax stamps on hand as of the end of each month and shall furnish, with his or her monthly report to the board, a statement of all unaffixed and affixed tax stamps and meter units on hand at the end of the month covered by the report.
Credits
Note: Authority cited: Section 30451, Revenue and Taxation Code. Reference: Sections 30182, 30453, and 30454, Revenue and Taxation Code.
History
1. Amendment filed 9-13-61 as an emergency; effective upon filing (Register 61, No. 18).
2. Certificate of Compliance--Section 11422.1, Government Code, filed 11-9-61 (Register 61, No. 22).
3. Amendment filed 1-16-2002; operative 2-15-2002 (Register 2002, No. 3).
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 4023, 18 CA ADC § 4023
| End of Document |