§ 4049. Adherence of Stamps.
18 CA ADC § 4049Barclays 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 § 4049
§ 4049. Adherence of Stamps.
Tax stamps shall be affixed in such manner as to adhere securely to each package of cigarettes. If packages of cigarettes are wrapped in or covered by some substance to which the stamps do not readily adhere, such wrapper or covering must be roughened or treated so that the stamps will adhere securely thereto.
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 4049, 18 CA ADC § 4049
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