§ 4077. Tobacco Product Manufacturer.
18 CA ADC § 4077Barclays 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 13. Particular Transactions
18 CCR § 4077
§ 4077. Tobacco Product Manufacturer.
The term tobacco product manufacturer includes an owner of a brand or formula for a tobacco product who contracts with another person to complete the fabrication and assembly of the product to the brand or formula owner's standard.
(b) A retailer who mixes, blends, or combines a tobacco product that is not in a form suitable for human consumption, such as liquid nicotine, and other ingredients or components to make a tobacco product that is suitable for human consumption is a tobacco product manufacturer. A retailer is not a manufacturer solely because the retailer packages liquid nicotine with other items as one unit or allows its customers to mix, blend, or combine liquid nicotine and other components after a sale has been made, or both.
Credits
Note: Authority cited: Section 22971.2, Business and Professions Code; and Section 30451, Revenue and Taxation Code. Reference: Sections 22971 and 22974, Business and Professions Code; and Sections 30103, 30121 and 30131.1, Revenue and Taxation Code.
History
1. New section filed 4-6-2021; operative 4-6-2021. Pursuant to Government Code section 15570.40(b), this action is exempt from the Administrative Procedure Act. Submitted to OAL for filing and printing only pursuant to Government Code section 11343.8 (Register 2021, No. 15).
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 4077, 18 CA ADC § 4077
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