§ 4048. Manner of Affixing Stamps.
18 CA ADC § 4048Barclays 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 § 4048
§ 4048. Manner of Affixing Stamps.
Tax stamps shall be securely affixed to the bottom end of each standard package of 20 cigarettes. When affixed to “flats” or “rounds” the stamps shall be securely affixed to the lid or top of the individual package. Tax stamps shall not be affixed to the carton or larger container of cigarettes.
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 4048, 18 CA ADC § 4048
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