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§ 4041. Common Carrier Delivery Reports.

18 CA ADC § 4041Barclays 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 8. Other Reports
18 CCR § 4041
§ 4041. Common Carrier Delivery Reports.
Currentness
Every common carrier making a delivery of cigarettes to a consignee in this State, the shipment of which originated outside this State, shall report to the board not later than the 25th day of the calendar month following the calendar month in which the delivery of the cigarettes or tobacco products was made, the following information concerning the shipment:
(a) the name of the shipper and the point of origin;
(b) the name of the consignee and the address to which delivered;
(c) the date and number of the waybill covering the shipment;
(d) the number of cases, bales or other containers of cigarettes delivered, the quantity of cigarettes contained therein, and the quantity of tobacco products delivered, as shown by the shipping documents; and
(e) in the case of rail shipments, the car initials and number; and
(f) in the case of water shipments, the name of the vessel and the number of the steamship bill of lading.
This report shall be made on a form prescribed by the Board, which may include, but not be limited to, electronic media, and filed with the Board at Sacramento.

Credits

Note: Authority cited: Sections 30451, Revenue and Taxation Code. Reference: Sections 30186 and 30454, Revenue and Taxation Code.
History
1. Amendment filed 1-12-68 as an emergency; effective upon filing (Register 68, No. 2).
2. Certificate of Compliance filed 3-27-68 (Register 68, No. 13).
3. Amendment filed 10-10-68; designated effective 11-13-68 (Register 68, No. 38).
4. Change without regulatory effect amending first paragraph and subsections (d) and (f) and adding new Note filed 3-30-2010 pursuant to section 100, title 1, California Code of Regulations (Register 2010, No. 14).
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 4041, 18 CA ADC § 4041
End of Document