§ 4063. Destroyed Cigarettes.
18 CA ADC § 4063Barclays 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 § 4063
§ 4063. Destroyed Cigarettes.
The board will refund or credit to a distributor the denominated value, less the purchase discount, of stamps or meter impressions affixed to packages of cigarettes which have been destroyed by fire, flood or other casualty, prior to distribution. The distributor must establish by clear and convincing evidence that the cigarettes were destroyed by fire, flood or other casualty prior to distribution and the denominated value of the affixed tax stamps or meter impressions. The theft or mysterious disappearance of packages of cigarettes shall not constitute a casualty for which refund or credit will be given.
Credits
Note: Authority cited: Section 30451, Revenue and Taxation Code. Reference: Section 30177, 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 9-13-61 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. Amendment filed 1-16-2002; operative 2-15-2002 (Register 2002, No. 3).
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 4063, 18 CA ADC § 4063
| End of Document |