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§ 4092. Receipts for Tax Paid to Distributors.

18 CA ADC § 4092Barclays 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 § 4092
§ 4092. Receipts for Tax Paid to Distributors.
Currentness
Every distributor required to collect the tax under Revenue and Taxation Code Section 30108 must give a receipt to each purchaser for the amount of tax collected. The receipt need not be in any particular form but must show the following:
(a) The name and place of business of the distributor making the sale or accepting the order for cigarettes or tobacco products;
(b) The license number or registration number of the distributor;
(c) The name and address of the purchaser;
(d) The number of cigarettes or type, quantity, and wholesale cost of all tobacco products purchased;
(e) The date the cigarettes or tobacco products were purchased; and
(f) The amount of tax collected by the distributor or statement indicating that the tobacco products tax has been paid.
A sales invoice containing the data required above, together with evidence of payment thereof, will constitute a receipt.

Credits

Note: Authority cited: Section 30451, Revenue and Taxation Code. Reference: Section 30108, Revenue and Taxation Code.
History
1. Amendment of section and new Note 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, § 4092, 18 CA ADC § 4092
End of Document