§ 4066. Stolen Indicia.
18 CA ADC § 4066Barclays 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 § 4066
§ 4066. Stolen Indicia.
Refund or credit will not be given for unaffixed stamps or any packages of cigarettes to which stamps have been affixed, which are lost through theft or unexplained disappearance. If identifiable stamps, which have been lost through theft or unexplained disappearance, are later recovered, credit or refund may be given under Regulations 4061 or 4065.
Credits
Note: Authority cited: Sections 15570.22 and 15570.24, Government Code; and Section 30451, Revenue and Taxation Code. Reference: Sections 30176 and 30177, Revenue and Taxation Code.
History
1. New section filed 1-12-68 as an emergency; effective upon filing (Register 63, No. 2).
2. Certificate of Compliance--Section 11422.1, Govt. Code, filed 3-27-68 (Register 68, No. 13).
3. Amendment of 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, § 4066, 18 CA ADC § 4066
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