§ 4091. Payment by Consumer.
18 CA ADC § 4091Barclays 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 16. Payment by Consumer or User
18 CCR § 4091
§ 4091. Payment by Consumer.
(b) A consumer must pay the cigarette and tobacco products taxes either to the licensed or registered distributor under the Cigarette and Tobacco Products Tax Law from whom the cigarettes or tobacco products were purchased, or directly to the Department if the person from whom the cigarettes or tobacco products were purchased is not a licensed or registered distributor. A person who pays the taxes directly to the Department must file a return with the Department that contains the following information regarding each purchase:
(c) A consumer or user will be liable for payment of the cigarette and tobacco products taxes to the Department, unless a receipt is obtained for payment of the taxes to the licensed or registered distributor from whom the cigarettes or tobacco products were purchased that satisfies the requirements of Regulation 4092.
Credits
Note: Authority cited: Sections 15570.22 and 15570.24, Government Code; and Section 30451, Revenue and Taxation Code. Reference: Sections 30005, 30005.5, 30106, 30107, 30108 and 30187, Revenue and Taxation Code.
History
1. Amendment filed 11-10-70; effective thirtieth day thereafter (Register 70, No. 46). For prior history see Register 68, No. 38.
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 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 5/17/24 Register 2024, No. 20.
Cal. Admin. Code tit. 18, § 4091, 18 CA ADC § 4091
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