CHAPTER 1. General Provisions and Definitions

Chapter 1 added by Stats. 2003, Ch. 890, Sec. 1.

§§ 22970–22971.5 · 10 sections

• § 22970 This division shall be known as and may be cited as the Cigarette and Tobacco Products Licensing Act of 2003.
• § 22970.1 The Legislature finds and declares all of the following: (a) The State of California has enacted excise taxes on the distribution of cigarettes and tobacco…
• § 22970.2 The board shall administer a statewide program to license manufacturers, importers, distributors, wholesalers, and retailers of cigarettes and tobacco products.
• § 22970.3 The board may create a Tobacco Tax Compliance Task Force for the purpose of advising the board on cigarette and tobacco products tax compliance issues that may…
• § 22971 For purposes of this division, the following terms shall have the following meanings: (a) “Brand family” has the same meaning as that term is defined in…
• § 22971.1 Commencing January 1, 2006, the Bureau of State Audits shall conduct a performance audit of the licensing and enforcement provisions of this division, and…
• § 22971.2 The board shall administer and enforce the provisions of this division and may prescribe, adopt, and enforce rules and regulations relating to the…
• § 22971.3 Nothing in this division preempts or supersedes any local tobacco control law other than those related to the collection of state taxes. Local licensing laws…
• § 22971.4 No person is subject to the requirements of this division if that person is exempt from regulation under the United States Constitution, the laws of the United…
• § 22971.5 Any notice required by this division shall be served personally or by mail. If by mail, the notice shall be placed in a sealed envelope, with postage paid,…