PART 13. CIGARETTE TAX [30001. - 30483.]
Part 13 added by Stats. 1959, Ch. 1040.
§§ 30001–30483 · 273 sections
CHAPTER 1. General Provisions and Definitions §§ 30001–30019 · 18 sections
- § 30001 This part is known and may be cited as the “Cigarette and Tobacco Products Tax Law.”
- § 30002 Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
- § 30003 “Cigarette” means any roll for smoking, made wholly or in part of tobacco, irrespective of size or shape and irrespective of whether the tobacco is flavored,…
- § 30005 “Untaxed cigarette” means any cigarette which has not yet been distributed in such manner as to result in a tax liability under this part.
- § 30005.5 “Untaxed tobacco product” means either of the following: (a) Any tobacco product that has not yet been distributed in a manner that results in a tax liability…
- § 30006 “Sale” includes any transfer of title or possession for a consideration, exchange or barter, in any manner or by any means whatever.
- § 30008 “Distribution” includes: (a) The sale of untaxed cigarettes or tobacco products in this state. (b) The use or consumption of untaxed cigarettes or tobacco…
- § 30009 “Use or consumption” includes the exercise of any right or power over cigarettes or tobacco products incident to the ownership thereof, other than the sale of…
- § 30010 “Person” includes any individual, firm, partnership, joint venture, limited liability company, association, social club, fraternal organization, corporation,…
- § 30011 “Distributor” includes: (a) Every person who, after 4 o’clock a.m. on July 1, 1959, and within the meaning of the term “distribution” as defined in this…
- § 30012 “Dealer” includes every person, other than one holding a distributor’s or wholesaler’s license, who engages in this state in the sale of cigarettes or tobacco…
- § 30013 “In this State” or “in the State” means within the exterior limits of the State of California and includes all territory within these limits owned by or ceded…
- § 30014 (a) “Transporter” means any person transporting into or within this state any of the following: (1) Cigarettes not contained in packages to which are affixed…
- § 30015 “Package” means the indivdual packet, box or other container in which retail sales of cigarettes are normally made or intended to be made. “Package” does not…
- § 30016 “Wholesaler” includes: (a) Any person, other than a licensed distributor, who engages in this state in making sales for resale of cigarettes that are contained…
- § 30017 “Wholesale cost” means the cost of tobacco products to the distributor prior to any discounts or trade allowances.
- § 30018 (a) “Stamps and meter impressions” means the indicia of payment of tax, as required by Section 30161, and include, but are not limited to, stamps, meter…
- § 30019 “Importer” means any purchaser for resale in the United States of cigarettes or tobacco products manufactured outside of the United States for the purpose of…
CHAPTER 2. Imposition of Tax §§ 30101–30131.6 · 40 sections
ARTICLE 1. Tax on Distributors §§ 30101–30111 · 15 sections
- § 30101 Every distributor shall pay a tax upon his or her distributions of cigarettes at the rate of one and one-half mills ($0.0015) for the distribution after 4:00…
- § 30101.7 (a) It is the intent of the Legislature in enacting this section to facilitate the collection of all applicable state surtaxes, sales or use taxes, and escrow…
- § 30102 (a) The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products to either of the following: (1) United States Army, Air Force,…
- § 30102.5 The taxes imposed by this part shall not apply to the distribution of cigarettes or tobacco products that are non-tax-paid under Chapter 52 of the Internal…
- § 30103 The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products by the manufacturer to a licensed distributor.
- § 30103.5 (a) The tax and surcharge imposed by this part shall not apply to the sale or transfer of untaxed cigarettes or tobacco products to a law enforcement agency…
- § 30104 The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products by a distributor to a common carrier engaged in interstate or…
- § 30105 The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products by the original importer to a licensed distributor if the…
- § 30105.5 The taxes imposed by this part shall not apply to the sale or gift of federally tax-free cigarettes or tobacco products when the cigarettes or tobacco products…
- § 30106 The taxes imposed by this part shall not apply to the use or consumption of untaxed cigarettes transported or brought into this state in a single lot or…
- § 30107 The taxes resulting from a distribution of cigarettes or tobacco products within the meaning of subdivision (b) of Section 30008 shall be paid by the user or…
- § 30108 (a) Every distributor engaged in business in this state and selling or accepting orders for cigarettes or tobacco products with respect to the sale of which…
- § 30109 Unless the contrary is established, it shall be presumed that all cigarettes or tobacco products acquired by a distributor are untaxed cigarettes or tobacco…
- § 30110 Any claim for exemption from tax under this part shall be made to the board in such manner as the board shall prescribe.
- § 30111 The taxes imposed by this part are in lieu of all other state, county, municipal, or district taxes on the privilege of distributing cigarettes or tobacco…
ARTICLE 2. Cigarette and Tobacco Products Surtax §§ 30121–30130 · 9 sections
- § 30121 For purposes of this article: (a) “Cigarettes” has the same meaning as in Section 30003, as it read on January 1, 1988. (b) “Tobacco products” includes, but is…
- § 30122 (a) The Cigarette and Tobacco Products Surtax Fund is hereby created in the State Treasury. The fund shall consist of all revenues deposited therein pursuant…
- § 30123 (a) In addition to the tax imposed upon the distribution of cigarettes by this chapter, there shall be imposed upon every distributor a tax upon the…
- § 30124 (a) With the exception of payments of refunds made pursuant to Article 1 (commencing with Section 30361) of Chapter 6, and reimbursement of the State Board of…
- § 30125 Funds expended pursuant to this article shall be used only for the purposes expressed in this article and shall be used to supplement existing levels of…
- § 30126 The annual determination required of the State Board of Equalization pursuant to subdivision (b) of Section 30123 shall be made based on the wholesale cost of…
- § 30128 This article shall take effect on January 1, 1989.
- § 30129 The tax imposed by Section 30123 shall be imposed on every cigarette and tobacco product in the possession or under the control of every dealer and distributor…
- § 30130 This article may be amended only by vote of four-fifths of the membership of both houses of the Legislature. All amendments to this article must be consistent…
ARTICLE 2.5. California Healthcare, Research and Prevention Tobacco Tax Act of 2016 §§ 30130.50–30130.58 · 9 sections
- § 30130.50 Definitions. For the purposes of this article: (a) “Cigarette” has the same meaning as that in Section 30003 as it read on January 1, 2015. (b) “Tobacco…
- § 30130.51 California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Cigarette Distribution Tax. (a) In addition to any other taxes imposed upon the…
- § 30130.52 California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Cigarette Floor Taxes. (a) (1) In addition to any other tax, every dealer and…
- § 30130.53 California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Fund. (a) The California Healthcare, Research and Prevention Tobacco Tax Act of 2016…
- § 30130.54 California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Effect on Tobacco Consumption and Tax Revenue. (a) The board shall determine within one…
- § 30130.55 California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Distribution of Revenue. After deducting and transferring the necessary funds pursuant…
- § 30130.56 Independent Audit and Disclosure. To provide full public accountability concerning the uses to which funds from the California Healthcare, Research and…
- § 30130.57 Implementation and Administrative Costs. (a) Moneys from the California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Fund shall be used to…
- § 30130.58 Statutory References. Unless otherwise stated, all references in this act refer to statutes as they existed on January 1, 2016.
ARTICLE 3. California Children and Families Trust Fund Account §§ 30131–30131.6 · 7 sections
- § 30131 Notwithstanding Section 30122, the California Children and Families Trust Fund is hereby created in the State Treasury for the exclusive purpose of funding…
- § 30131.1 The following definitions apply for purposes of this article: (a) “Cigarette” has the same meaning as in Section 30003, as it read on January 1, 1997. (b)…
- § 30131.2 (a) In addition to the taxes imposed upon the distribution of cigarettes by Article 1 (commencing with Section 30101) and Article 2 (commencing with Section…
- § 30131.3 Except for payments of refunds made pursuant to Article 1 (commencing with Section 30361) of Chapter 6, reimbursement of the State Board of Equalization for…
- § 30131.4 (a) All moneys raised pursuant to taxes imposed by Section 30131.2 shall be appropriated and expended only for the purposes expressed in the California…
- § 30131.5 The annual determination required of the State Board of Equalization pursuant to subdivision (b) of Section 30131.2 shall be made based on the wholesale cost…
- § 30131.6 The taxes imposed by Section 30131.2 shall be imposed on every cigarette and on tobacco products in the possession or under the control of every dealer and…
CHAPTER 3. Licenses, Bonds and Registration §§ 30140–30159 · 16 sections
ARTICLE 1. Licenses and Bonds §§ 30140–30149 · 10 sections
- § 30140 Every person desiring to engage in the sale of cigarettes or tobacco products as a distributor (including a common carrier or authorized person mentioned in…
- § 30140.1 (a) The board may adopt rules and regulations which provide for the issuance of a license to a person who is not engaged in business in this state. (b) A…
- § 30141 Every applicant for a license as a distributor shall file with the board, security in the amount and form as the board prescribes. Any security in the form of…
- § 30142 (a) The board shall fix the amount of the security required of any distributor and may increase or reduce the amount at any time. A minimum security in the…
- § 30143 Every bond shall contain a provision substantially to the effect that when the surety exercises his right to withdraw as surety the withdrawal shall be…
- § 30144 The license of any distributor may be suspended without prior notice upon cancellation of his or her bond, or if the bond becomes void or unenforceable for any…
- § 30146 Upon receipt of a certificate of the board setting forth the amount of a distributor’s delinquencies, the State Treasurer shall pay to the board the amount so…
- § 30147 Upon receipt of a completed application and such bonds or other security as may be required by the board under this part, the board shall issue to the…
- § 30148 Whenever any distributor fails to comply with any provision of this part or any rule or regulations of the board prescribed and adopted under this part, the…
- § 30149 Any person required to obtain a license as a distributor under this chapter who engages in business as a distributor without a license or after a license has…
ARTICLE 2. Registration § 30151 · 1 section
- § 30151 Every distributor, except one to whom a license is issued under Article 1 (commencing with Section 30140), required under Section 30108 to collect the tax…
ARTICLE 3. Wholesalers §§ 30155–30159 · 5 sections
- § 30155 Every person desiring to engage in the sale of cigarettes or tobacco products as a wholesaler shall file with the board an application, in that form as the…
- § 30156 No fee shall be charged nor shall a bond be required of any person for the issuance to him of a wholesaler’s license.
- § 30157 Upon receipt of a completed application, the board shall issue to the applicant a license as a wholesaler. A separate license shall be issued for each place of…
- § 30158 Whenever any wholesaler fails to comply with any provision of this part or any rule or regulation of the board prescribed and adopted under this part, the…
- § 30159 Any person required to obtain a license as a wholesaler under this part who engages in business as a wholesaler without a license or after a license has been…
CHAPTER 3.5. Stamps and Meter Machines §§ 30161–30180 · 30 sections
ARTICLE 1. Use of Stamps and Impressions §§ 30161–30165.2 · 7 sections
- § 30161 Except for the use or consumption of cigarettes by other than a licensed distributor, and as may be authorized under the provisions of Section 30165, the tax…
- § 30162 (a) Stamps and meter impressions shall be of the designs, specifications, and denominations as may be prescribed by the board. Stamps and meter impressions…
- § 30163 (a) Except as otherwise provided in this section, an appropriate stamp shall be affixed to, or an appropriate meter impression shall be made on each package of…
- § 30164 A metering machine may be used and a meter may be stored, transferred, transported, repaired, opened, set or used only in accordance with rules and regulations…
- § 30165 The board by regulation may provide that the tax imposed by this part with respect to cigarettes shall be paid without the use of stamps or meter impressions…
- § 30165.1 (a) The following definitions shall apply for purposes of this section: (1) “Department” means the California Department of Tax and Fee Administration. (2)…
- § 30165.2 (a) For purposes of this section, “applicable returns” means the following returns or reports relating to cigarettes that are filed or required to be filed…
ARTICLE 2. Sale to Distributors §§ 30166–30172 · 8 sections
- § 30166 Stamps and meter register settings shall be sold to licensed distributors at their denominated values less a discount of 0.85 percent, which shall be capped at…
- § 30166.1 No later than July 1, 2005, the board shall submit a report to the Legislature that evaluates the average actual costs, including labor for applying indicia or…
- § 30167 A licensed distributor may apply to the board to fix the maximum amount of deferred-payment purchases of stamps and meter register settings which the…
- § 30168 (a) Except as provided for in subdivision (c), amounts owing for stamps and meter register settings purchased on the deferred-payment basis shall be due and…
- § 30169 A distributor shall authorize in writing those persons who may order purchases of stamps or meter register settings for the account of the distributor at a…
- § 30170 The board may suspend without prior notice a distributor’s privilege to purchase stamps or meter register settings on the deferred-payment basis or may reduce…
- § 30171 Any distributor who fails to pay any amount owing for the purchase of stamps or meter register settings within the time required, shall pay a penalty of 10…
- § 30172 The board for good cause may extend for not to exceed five days the time for paying any amount owing for stamps or meter register settings purchased on the…
ARTICLE 3. Determinations §§ 30173–30175 · 3 sections
- § 30173 If a distributor fails to make payment for stamps or meter register settings when payment is due, the board may compute and determine from any available…
- § 30174 If the amount specified in the determination made under this article is not paid within 10 days after service of the notice upon the distributor, the…
- § 30175 The distributor against whom a determination is made under this article may petition for the redetermination thereof pursuant to Article 5 (commencing with…
ARTICLE 4. Refunds §§ 30176–30179.1 · 11 sections
- § 30176 The board shall, pursuant to regulations prescribed by it, refund or credit to a distributor the denominated values, less the discount given on their purchase…
- § 30176.1 (a) The board shall, pursuant to regulations prescribed by it, refund or credit to a distributor the tax imposed on tobacco products pursuant to Article 2…
- § 30176.2 The board shall, pursuant to regulations prescribed by it, refund or credit to a distributor the tax imposed on tobacco products pursuant to Article 2…
- § 30177 The board shall, pursuant to regulations prescribed by it, refund or credit to a distributor the denominated values, less the discount given on their purchase,…
- § 30177.5 (a) The board shall credit to a distributor that is entitled to the credit authorized by paragraph (1) of subdivision (j) of Section 30165.1, the denominated…
- § 30178 No refund or credit for amounts overpaid for the purchase of stamps or meter register settings shall be allowed or approved after three years from the due date…
- § 30178.1 Any applications for a refund under Section 30176.1 based upon the exportation of tax-paid tobacco products from this state shall be filed with the board…
- § 30178.2 In lieu of the refund of the tax on tobacco products pursuant to Section 30176.1 or Section 30176.2, a distributor eligible for that refund may elect to claim…
- § 30178.3 Notwithstanding Section 30178, a refund of an overpayment of any tax, penalty, or interest collected by the board by means of levy, through the use of liens,…
- § 30179 Interest shall be computed, allowed, and paid upon any overpayment for the purchase of stamps or meter register settings at the modified adjusted rate per…
- § 30179.1 No interest shall be allowed on an overpayment of the tax on exported tobacco products which is refunded pursuant to Section 30176.1 or credited against taxes…
ARTICLE 5. Other Provisions Applicable § 30180 · 1 section
- § 30180 Articles 2 (commencing with Section 30201), 3 (commencing with Section 30221), and 4 (commencing with Section 30241) of Chapter 4 and Sections 30185, 30362,…
CHAPTER 4. Determinations §§ 30181–30285 · 52 sections
ARTICLE 1. Reports and Payments §§ 30181–30188 · 9 sections
- § 30181 (a) If any tax imposed upon cigarettes under this part is not paid through the use of stamps or meter impressions, the tax shall be due and payable monthly on…
- § 30182 (a) Except as provided in subdivision (b), a distributor shall file, on or before the 25th day of each month, a report using electronic media in the form as…
- § 30183 (a) On or before the 25th day of each month every distributor required under Section 30108 to collect any tax during the preceding month shall file a report…
- § 30184 The distributor shall submit with each report or return a remittance payable to the board for the amount of tax due.
- § 30185 (a) Except as provided in subdivision (b) and otherwise provided in Section 30172, the board for good cause may extend for not to exceed one month the time for…
- § 30185.5 (a) Subject to subdivision (c), if the Governor issues a state of emergency proclamation, the department may extend the time, for a period not to exceed three…
- § 30186 On or before the 25th day of each month, the common carriers and authorized persons specified in Section 30104 shall file, using electronic media, with the…
- § 30187 Every consumer or user subject to the tax resulting from a distribution of cigarettes or tobacco products within the meaning of subdivision (b) of Section…
- § 30188 On or before the 25th day of each month, every wholesaler shall file a report using electronic media in the form as prescribed by the department, respecting…
ARTICLE 1.1. Payment by Electronic Funds Transfer §§ 30190–30193 · 4 sections
- § 30190 (a) Any person whose estimated tax liability under this part averages twenty thousand dollars ($20,000) or more per month, as determined by the board pursuant…
- § 30191 If the board finds that a person’s failure to make payment by an appropriate electronic funds transfer in accordance with board procedures is due to reasonable…
- § 30192 (a) “Electronic funds transfer” means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is…
- § 30193 (a) Any return, report, declaration, statement, or other document required to be made under this part that is filed using electronic media shall be filed and…
ARTICLE 2. Deficiency Determinations §§ 30201–30208 · 9 sections
- § 30201 If the board is dissatisfied with the report or return filed by any person, it may compute and determine the amount to be paid upon the basis of any…
- § 30202 The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant…
- § 30203 In making a determination the board may offset overpayments for a month or months against underpayments for another month or months and against the interest…
- § 30204 If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of this part or the rules and…
- § 30205 If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade this part or the rules and regulations adopted…
- § 30206 The department shall give the person written notice of its determination. The notice shall be served in one of the following manners: (a) By placing the notice…
- § 30207 Except in the case of fraud, intent to evade the tax, or failure to make a report or return, every notice of a deficiency determination shall be served within…
- § 30207.1 In the case of a deficiency arising under this part during the lifetime of a decedent, a notice of deficiency determination shall be served within four months…
- § 30208 If before the expiration of the time prescribed in Section 30207 for serving a notice of deficiency determination the taxpayer has consented in writing to the…
ARTICLE 2.5. Payment by Unlicensed Persons §§ 30210–30215 · 6 sections
- § 30210 If any person becomes a cigarette or tobacco products distributor without first securing a license, the tax, and applicable penalties and interest, if any,…
- § 30211 The board shall forthwith ascertain as best it may the amount of the cigarettes or tobacco products distributed and shall determine immediately the tax on that…
- § 30212 The board shall forthwith collect the tax, penalty, and interest due from the unlicensed person by seizure and sale of property in the manner prescribed for…
- § 30213 In the suit, a copy of the jeopardy determination certified by the board shall be prima facie evidence that the unlicensed person is indebted to the state in…
- § 30214 The foregoing remedies of the state are cumulative.
- § 30215 No action taken pursuant to this article relieves the unlicensed person in any way from the penal provisions of this part.
ARTICLE 3. Determinations If No Report or Return Made §§ 30221–30225 · 5 sections
- § 30221 If any person fails to make a report or return, the board shall make an estimate of the number of cigarettes or the wholesale cost of tobacco products…
- § 30222 In making a determination the board may offset overpayments for a month or months against underpayments for another month or months and against interest and…
- § 30223 The amount of the determination, exclusive of penalties, shall bear interest at the modified adjusted rate per month, or fraction thereof, established pursuant…
- § 30224 If the failure of a person to file a report is due to fraud or an intent to evade the tax, a penalty of 25 percent of the amount required to be paid by the…
- § 30225 Promptly after making its determination the department shall give to the person written notice of its estimate and determination, and of the penalty, the…
ARTICLE 4. Jeopardy Determinations §§ 30241–30244 · 5 sections
- § 30241 If the board believes that the collection of any amount of tax required to be paid by any person under this part will be jeopardized by delay, it shall…
- § 30242 If the amount of the tax, interest, and penalty specified in the jeopardy determination is not paid within 10 days after service upon the person of notice of…
- § 30243 The person against whom a jeopardy determination is made may petition for the redetermination thereof pursuant to Article 5 of this chapter. They shall,…
- § 30243.5 In accordance with such rules and regulations as the board may prescribe, the person against whom a jeopardy determination is made may apply for an…
- § 30244 Any notice required by this article may be served in the manner prescribed for service of notice of a deficiency determination.
ARTICLE 5. Redeterminations §§ 30261–30266 · 7 sections
- § 30261 Any person against whom a determination is made under Article 2 (commencing with Section 30201) or 3 (commencing with Section 30221) may petition for a…
- § 30261.5 Every petition for redetermination shall be in writing and shall state the specific grounds upon which the petition is founded. The petition may be amended to…
- § 30262 If a petition for redetermination is filed within the 30-day period, the board shall reconsider the determination and, if the person has so requested in his…
- § 30263 The order or decision of the department upon a petition for redetermination becomes final 30 days after serving of notice thereof.
- § 30264 All determinations made by the board under Article 2 or 3 of this chapter are due and payable at the time they become final. If they are not paid when due and…
- § 30265 Any notice required by this article shall be served in the manner prescribed for service of notice of a deficiency determination.
- § 30266 The board may decrease or increase the amount of the determination before it becomes final, but may increase the amount of the determination only if a claim…
ARTICLE 6. Interest and Penalties §§ 30281–30285 · 7 sections
- § 30281 (a) Any person who fails to pay any tax, except a tax determined by the board under Article 2 (commencing with Section 30201) or Article 3 (commencing with…
- § 30281.5 (a) If the department finds, taking into account all facts and circumstances, that it is inequitable to compute interest at the modified adjusted rate per…
- § 30282 (a) If the department finds that a person’s failure to make a timely report or payment is due to reasonable cause and circumstances beyond the person’s…
- § 30283 (a) If the department finds that a person’s failure to make a timely return or payment was due to a disaster, and occurred notwithstanding the exercise of…
- § 30283.5 (a) The board, in its discretion, may relieve all or any part of the interest imposed on a person by this part where the failure to pay tax is due in whole or…
- § 30284 (a) If the board finds that a person’s failure to make a timely report, return, or payment is due to the person’s reasonable reliance on written advice from…
- § 30285 (a) Under regulations prescribed by the board, if: (1) A tax liability under this part was understated by a failure to file a return or report, or both,…
CHAPTER 5. Collection of Tax §§ 30301–30358 · 25 sections
ARTICLE 1. Suit for Tax §§ 30301–30303 · 3 sections
- § 30301 At any time within three years after any amount of tax becomes due and payable, and at any time within 10 years after the last recording or filing of a notice…
- § 30302 In the action a writ of attachment may be issued in the manner provided by Chapter 5 (commencing with Section 485.010) of Title 6.5 of Part 2 of the Code of…
- § 30303 In the action a certificate by the board showing the delinquency shall be prima facie evidence of the determination of the tax or the amount of the tax, of the…
ARTICLE 1.5. Notice to Withhold §§ 30311–30316 · 6 sections
- § 30311 If any person is delinquent in the payment of the amount required to be paid by him or in the event a determination has been made against him which remains…
- § 30312 After receiving the notice the persons so notified shall neither transfer nor make any other disposition of the credits, other personal property, or debts in…
- § 30313 All persons so notified shall forthwith after receipt of the notice advise the board of all such credits, other personal property, or debts in their…
- § 30314 If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required to be…
- § 30315 (a) The department may, by notice of levy, served personally, by first-class mail, or by electronic transmission or other electronic technology, require all…
- § 30316 (a) Notwithstanding Article 7 (commencing with Section 706.151) of Chapter 5 of Title 9 of Part 2 of the Code of Civil Procedure, if the board determines upon…
ARTICLE 2. Priority and Lien of Tax §§ 30321–30322 · 2 sections
- § 30321 The amounts required to be paid by any person under this part together with interest and penalties shall be satisfied first in any of the following cases: (a)…
- § 30322 (a) If any person fails to pay any amount imposed under this part at the time that it becomes due and payable, the amount thereof, including penalties and…
ARTICLE 3. Warrant for Collection of Tax §§ 30341–30343 · 3 sections
- § 30341 At any time within three years after any person is delinquent in the payment of any amount herein required to be paid, or within 10 years after the last…
- § 30342 The board shall pay the sheriff or marshal, upon the completion of his or her services pursuant to a warrant, the same fees, commissions, and expenses for his…
- § 30343 The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him by virtue of the…
ARTICLE 4. Miscellaneous Provisions §§ 30351–30354.7 · 7 sections
- § 30351 The remedies of the State provided for in this chapter are cumulative, and no action taken by the board or Attorney General constitutes an election by the…
- § 30352 In all proceedings under this chapter the board may act on behalf of the people of the State of California.
- § 30353 The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for or issuance of a…
- § 30354 (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any taxes due, together with interest…
- § 30354.5 The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 30354 an…
- § 30354.6 (a) Notwithstanding Sections 706.071, 706.073, 706.080, 706.101, and 706.105 of the Code of Civil Procedure, the California Department of Tax and Fee…
- § 30354.7 (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of tax, interest, penalty, or other amount due and payable under…
ARTICLE 5. Seizure and Sale §§ 30355–30358 · 4 sections
- § 30355 Whenever any person is delinquent in the payment of the obligations imposed under this part, the board or its authorized representative may seize any property,…
- § 30356 Notice of the sale and the time and place thereof shall be given in writing at least 20 days before the date set for the sale to the delinquent person and to…
- § 30357 At any sale the board or its authorized agent shall sell the property in accordance with the law and the notice and shall deliver to the purchaser a bill of…
- § 30358 If upon any sale the moneys received exceed the amount due to the state from the taxpayer, the board shall return the excess to the taxpayer and obtain his or…
CHAPTER 6. Overpayments and Refunds §§ 30361–30421 · 22 sections
ARTICLE 1. Claim for Refund §§ 30361–30367 · 10 sections
- § 30361 If the department determines that any amount not required to be paid under this part has been paid by any person, the department shall set forth that fact in…
- § 30361.5 When an amount represented by a person to a customer as constituting reimbursement for taxes upon the distribution of tobacco products pursuant to this part is…
- § 30362 (a) Except as provided in subdivision (b) no refund shall be approved by the board after three years from the 25th day after the close of the monthly period…
- § 30362.1 (a) The limitation period specified in Section 30362 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1)…
- § 30362.2 (a) A claim for refund that is otherwise valid under Sections 30362 and 30363 that is made in the case in which the amount of tax determined has not been paid…
- § 30363 Every claim for refund or credit shall be in writing and shall state the specific grounds upon which it is founded.
- § 30364 Failure to file a claim within the time prescribed in this article constitutes a waiver of all demands against the State on account of the overpayment.
- § 30365 Within 30 days after disallowing any claim in whole or in part, the board shall serve written notice of its action on the claimant in the manner prescribed for…
- § 30366 Interest shall be computed, allowed, and paid upon any overpayment of any amount of tax at the modified adjusted rate per month established pursuant to Section…
- § 30367 (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon. (b) If any…
ARTICLE 2. Recovery of Erroneous Refunds §§ 30381–30384 · 4 sections
- § 30381 (a) The board may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed, in an action brought…
- § 30382 In any action brought pursuant to subdivision (a) of Section 30381, the court may, with the consent of the Attorney General, order a change in the place of…
- § 30383 The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 30381, and the provisions of the Code of Civil Procedure…
- § 30384 (a) Notwithstanding any other provision of this part, if the department finds that neither the person liable for payment of tax nor any party related to that…
ARTICLE 3. Suit for Refund §§ 30401–30407 · 7 sections
- § 30401 No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this State or against…
- § 30402 No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally determined or collected…
- § 30403 Within 90 days after the mailing of the notice of the board’s action upon a claim for refund or credit, the claimant may bring an action against the board on…
- § 30404 If the board fails to mail notice of its action on a claim within six months after the claim is filed, the claimant may, prior to the mailing of notice by the…
- § 30405 Failure to bring a suit or an action within the time specified in this article constitutes a waiver of all demands against the State on account of an alleged…
- § 30406 If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any amounts due from the plaintiff under this part, and the…
- § 30407 A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any amount paid when the action is brought by or…
ARTICLE 4. Cancellations § 30421 · 1 section
- § 30421 If any amount has been illegally determined, the department shall set forth that fact in its records, certify the amount determined to be in excess of the…
CHAPTER 7. Requirements for Transporters §§ 30431–30432 · 2 sections
- § 30431 Any transporter desiring to possess or acquire for transportation or transport upon the highways, roads or streets of this state more than 400 cigarettes which…
- § 30432 Each transporter who shall transport or possess or acquire for the purpose of transporting upon the highways, roads or streets of this state more than 400…
CHAPTER 7.5. Seizure and Forfeiture §§ 30435–30449 · 15 sections
- § 30435 (a) An employee of the board, upon presentation of the appropriate identification and credentials, is authorized to enter into, and conduct an inspection of…
- § 30436 The following property, upon seizure by the board, is hereby forfeited to the state: (a) Cigarettes or tobacco products transported upon the highways, roads,…
- § 30437 Notice of the seizure and forfeiture of the property described in Section 30436 shall be given by the board as follows: (a) Notice shall be given by personal…
- § 30438 Any person owning or claiming any interest in the property may file a verified petition with the board stating his interest in the property and requesting the…
- § 30439 If the board determines that the property was seized erroneously or illegally, it shall order the release of the property. If the board denies the petition for…
- § 30440 Within 20 days from the date of the mailing of the board’s notice of denial of the petition, the petitioner may file an action against the board in the…
- § 30441 Within 20 days after the seizure of property under this chapter, any person owning or claiming an interest in the property may offer to deposit with the board…
- § 30442 Notwithstanding any other provisions of this chapter, upon making a seizure of property under Section 30436, the board may at any time prior to the sale or…
- § 30443 Copies of the petition shall be served personally or by registered or certified mail on all persons known by the board to have any right, title or interest in…
- § 30444 Any person claiming any right, title or interest in the property may within 20 days after service of the petition upon him file an answer to the petition. The…
- § 30445 If at the expiration of 20 days after the petition has been personally served, mailed or published there is no answer on file, the court shall within 30 days…
- § 30446 If a timely answer has been filed, the proceeding shall be set for hearing on a day within 30 days after the expiration of the period for filing of an answer.…
- § 30447 At the time set for the hearing any person having a timely answer on file may offer evidence to establish that the seizure and forfeiture of the property was…
- § 30448 The court shall determine whether the seizure of the property was in accordance with law and enter an appropriate order for the disposition of the property.
- § 30449 (a) Except as provided in subdivision (b), (c), or (d), any property, except money, forfeited to the state under this chapter shall be sold by the board at…
CHAPTER 8. Administration §§ 30451–30459.8 · 33 sections
ARTICLE 1. Administration §§ 30451–30457.4 · 12 sections
- § 30451 The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement…
- § 30452 The board may employ accountants, auditors, investigators, assistants, and clerks necessary for the efficient administration of this part and may designate…
- § 30453 Every distributor and every person dealing in, transporting, or storing cigarettes or tobacco products in this state shall keep such records, receipts,…
- § 30454 (a) The department or its authorized representative may make examinations of the books, papers, records, and equipment of any person dealing in, transporting,…
- § 30455 It is unlawful for the board or any person having an administrative duty under this part to make known in any manner whatever the business affairs, operations,…
- § 30455.5 (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of,…
- § 30456 A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal service shall be prima…
- § 30457 (a) The board shall determine which taxpayer’s accounts are eligible for the managed audit program in a manner that is consistent with the efficient use of its…
- § 30457.1 A taxpayer’s account is eligible for the managed audit program only if the taxpayer meets all of the following criteria: (a) The taxpayer’s business involves…
- § 30457.2 (a) If the board selects a taxpayer’s account for a managed audit, all of the following apply: (1) The board shall identify all of the following: (A) The audit…
- § 30457.3 Nothing in this article limits the board’s authority to examine the books, papers, records, and equipment of a taxpayer under Section 30454.
- § 30457.4 Upon completion of the managed audit and verification by the board, interest on any unpaid liability shall be computed at one-half the rate that would…
ARTICLE 2. The California Taxpayers’ Bill of Rights §§ 30458–30459.8 · 21 sections
- § 30458 The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part.
- § 30458.1 (a) The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or her designee shall be responsible for facilitating…
- § 30458.2 (a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups: (1) Taxpayers…
- § 30458.3 The board shall conduct at least two hearings per year before the full board where industry representatives and individual taxpayers are allowed to present…
- § 30458.4 The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights…
- § 30458.5 (a) The total amount of revenue collected or assessed pursuant to this part shall not be used for any of the following: (1) To evaluate individual officers or…
- § 30458.6 The board shall develop and implement a program that will evaluate an individual employee’s or officer’s performance with respect to his or her contact with…
- § 30458.7 The board shall, in cooperation with the Taxpayers’ Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the time required…
- § 30458.8 Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing…
- § 30458.9 (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following conditions…
- § 30459 (a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct any…
- § 30459.1 (a) It is the intent of the Legislature that the department, its staff, and the Attorney General pursue settlements as authorized under this section with…
- § 30459.15 (a) Beginning on January 1, 2007, the director of the department, or their delegates, may compromise any final tax liability. (b) For purposes of this section,…
- § 30459.2 (a) The California Department of Tax and Fee Administration shall release any levy or notice to withhold issued pursuant to this part on any property in the…
- § 30459.2A (a) Except in any case where the board finds collection of the tax to be in jeopardy, if any property has been levied upon, the property or the proceeds from…
- § 30459.3 Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure shall be adjusted for…
- § 30459.4 (a) A taxpayer may file a claim with the board for reimbursement of bank charges and any other reasonable third-party check charge fees incurred by the…
- § 30459.5 (a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with Section 7220)…
- § 30459.6 For the purposes of this part only, the board shall not revoke or suspend a person’s license pursuant to Section 30144 or 30148 unless the board has mailed a…
- § 30459.7 (a) If any officer or employee of the board recklessly disregards board-published procedures, a taxpayer aggrieved by that action or omission may bring an…
- § 30459.8 The board shall, in each calendar quarter, post on its Web site the amounts of cigarette and tobacco products revenues collected and disbursed for the previous…
CHAPTER 9. Disposition of Proceeds §§ 30461–30462.1 · 4 sections
- § 30461 (a) All amounts required to be paid to the state under this part shall be paid to the board in the form of remittances payable to the State Board of…
- § 30461.6 (a) Notwithstanding Section 30461, the board shall transmit the revenue derived from the increase in the cigarette tax rate of one mill ($0.001) per cigarette…
- § 30462 (a) All money deposited in the Cigarette Tax Fund under this part is hereby appropriated, subject to the provisions of any budget bill heretofore or hereafter…
- § 30462.1 Any city may apply to the Demographic Research Unit of the Department of Finance to estimate its population. The department may make the estimate if in the…
CHAPTER 10. Violations §§ 30471–30483 · 16 sections
- § 30471 Any person who fails or refuses to file any report required to be made, or who fails or refuses to furnish a supplemental report or other data required by the…
- § 30472 Any person required to make, render, sign, or verify any report who makes any false or fraudulent report with intent to defeat or evade the determination…
- § 30473 Any person who falsely or fraudulently makes, forges, alters, reuses or counterfeits any stamp or meter impression provided for or authorized under this part,…
- § 30473.5 (a) Any person who possesses, sells, or offers to sell, or buys or offers to buy, any false, fraudulent, or unaffixed stamps or meter impressions provided for…
- § 30474 (a) Any person who knowingly possesses, or keeps, stores, or retains for the purpose of sale, or sells or offers to sell, any package of cigarettes to which…
- § 30474.1 (a) Notwithstanding any other provision of law, the sale or possession for sale of counterfeit tobacco products, or the sale or possession for sale of…
- § 30474.5 (a) This section shall be known as and may be cited as the Black Market Cigarette and Street Corruption Prevention Act. (b) The Legislature finds that the sale…
- § 30475 (a) Any transporter who transports cigarettes or tobacco products upon the highways, roads or streets of this state without having obtained a permit or without…
- § 30476 Any person in possession or control of, or having access to, a cigarette vending machine who knowingly or willfully places for sale in the vending machine, any…
- § 30477 Any violation of the provisions of this part, except as otherwise provided, is a misdemeanor and is punishable as such.
- § 30478 It shall be a misdemeanor for any retailer, as defined in Section 6015, to knowingly purchase cigarettes or tobacco products for resale from any person except…
- § 30479 If any retailer, as defined in Part 1 (commencing with Section 6001) of this division, is convicted under any provision of this part and has any previous…
- § 30480 Notwithstanding any other provision of this part, any person who violates this part with intent to defeat or evade the determination of an amount due required…
- § 30481 Any prosecution for violation of any of the penal provisions of this part shall be instituted within six years after commission of the offense.
- § 30482 Any person convicted of a crime under this part may be charged the costs of investigation and prosecution at the discretion of the court. All moneys remitted…
- § 30483 (a) (1) Restitution orders or any other amounts imposed by a court of competent jurisdiction for criminal offenses upon a person or any other entity that are…