§ 4060. Payment for Credit Purchases.
18 CA ADC § 4060Barclays 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 § 4060
§ 4060. Payment for Credit Purchases.
Payment for all deferred payment purchases of tax stamps or meter register settings made during each calendar month must be made to the board or the board's designee by the 25th day of the calendar month following the month in which the purchases were made. Remittance for such purchases shall be made payable to “State Board of Equalization.” The privilege of making deferred payment purchases shall be suspended as long as a delinquent balance is owing therefor.
Credits
Note: Authority cited: Section 30451, Revenue and Taxation Code. Reference: Sections 30162, 30167 and 30168, Revenue and Taxation Code.
History
1. Amendment filed 10-10-68; designated effective 11-13-68 (Register 68, No. 38). For prior history, see Register 68, No. 13.
2. Amendment of section and Note filed 1-16-2002; operative 2-15-2002 (Register 2002, No. 3).
3. Amendment of section and Note 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, § 4060, 18 CA ADC § 4060
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