§ 4047. Transfer of Stamps.
18 CA ADC § 4047Barclays 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 9. Stamps
18 CCR § 4047
§ 4047. Transfer of Stamps.
Without prior written approval of the board, a distributor may not sell to, transfer to, or exchange with another distributor or any other person stamps issued by the board, and may not sell, transfer or distribute packages of cigarettes accompanied by unaffixed stamps.
Credits
Note: Authority cited: Section 30451, Revenue and Taxation Code. Reference: Section 30164, Revenue and Taxation Code.
History
1. Amendment of section and new Note 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, § 4047, 18 CA ADC § 4047
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