§ 4061. Unused Stamps.
18 CA ADC § 4061Barclays 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 11. Refunds for Stamps and Meter Impressions
18 CCR § 4061
§ 4061. Unused Stamps.
The distributor must file a claim for refund or credit with the Department. The claim must be signed by the claimant or the claimant's representative and include the following information:
The Department will verify the amount of unused stamps being claimed for refund and provide a certification to the distributor of the amount of unused stamps that have been verified by the Department. A claim shall only be granted with respect to the verified amount of unused stamps included in the claim.
(b) “Unused stamp” means a cigarette tax stamp on a tax stamp roll that has not been affixed to a package of cigarettes. If the stamp is of a design generated by a technology capable of being read by a scanning or similar device, a majority of the stamp must be present and should be able to be read by a scanning or similar device in accordance with Revenue and Taxation Code section 30162.
Credits
Note: Authority cited: Sections 15570.22 and 15570.24, Government Code; and Section 30451, Revenue and Taxation Code. Reference: Sections 30162 and 30176, Revenue and Taxation Code.
History
1. Amendment filed 8-3-60 as an emergency; effective upon filing (Register 60, No. 17).
2. Certificate of Compliance--Government Code Section 11422.1, filed 9-14-60 (Register 60, No. 20).
3. Amendment filed 9-31-61 as an emergency; effective upon filing (Register 61, No. 18).
4. Certificate of Compliance--Section 11422.1, Gov. Code, filed 11-9-61 (Register 61, No. 22).
5. Amendment filed 1-12-68 as an emergency; effective upon filing (Register 68, No. 2).
6. Certificate of Compliance filed 3-27-68 (Register 68, No. 13).
7. Redesignation and amendment of former section as subsection (a) and new subsections (b)-(d) filed 5-13-2002; operative 6-12-2002 (Register 2002, No. 20).
8. Amendment of subsection (b) and Note filed 2-9-2006; operative 3-11-2006 (Register 2006, No. 6).
9. Amendment of section heading, section and Note filed 12-27-2021; operative 12-27-2021. Submitted to OAL for filing and printing only pursuant to Government Code section 15570.40(b) (Register 2021, No. 53).
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 4061, 18 CA ADC § 4061
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