§ 4056. Units of Sale; Minimum Sales.
18 CA ADC § 4056Barclays 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 10.5. Purchase of Tax Indicia
18 CCR § 4056
§ 4056. Units of Sale; Minimum Sales.
Cigarette tax stamps designated for packages containing 10 cigarettes, 20 cigarettes and 25 cigarettes will be sold in rolls containing 1,200 or 30,000 stamps. Such stamps are sold in full rolls only and the smallest sale unit is one roll. The Board, at its discretion, may authorize the use of stamps of other denominated values and specifications.
Credits
Note: Authority cited: Sections 30451 and 30162, Revenue and Taxation Code. Reference: Sections 30161 and 30162, Revenue and Taxation Code.
History
1. New section 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 1-12-68 as an emergency; effective upon filing (Register 68, No. 2).
4. Certificate of Compliance filed 3-27-68 (Register 68, No. 13).
5. Amendment filed 9-6-83; effective thirtieth day thereafter (Register 83, No. 37).
6. Amendment of section and Note filed 1-16-2002; operative 2-15-2002 (Register 2002, No. 3).
7. Amendment filed 2-9-2006; operative 3-11-2006 (Register 2006, No. 6).
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 4056, 18 CA ADC § 4056
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