Please help us improve our site!
No thank you
Skip to main content
Cornell University insignia Cornell Law School Search Cornell
Support Us!
Search
  • About LII
    • Who We Are
    • What We Do
    • Who Pays For This
    • Contact Us
  • Get the law
    • Constitution
    • Supreme Court
    • U.S. Code
    • CFR
    • Federal Rules
      • Federal Rules of Appellate Procedure
      • Federal Rules of Civil Procedure
      • Federal Rules of Criminal Procedure
      • Federal Rules of Evidence
      • Federal Rules of Bankruptcy Procedure
    • U.C.C.
    • Law by jurisdiction
      • State law
      • Uniform laws
      • Federal law
      • World law
  • Lawyer directory
  • Legal encyclopedia
    • Business law
    • Constitutional law
    • Criminal law
    • Family law
    • Employment law
    • Money and Finances
    • More...
  • Help out
    • Give
    • Sponsor
    • Advertise
    • Create
    • Promote
    • Join Lawyer Directory


  1. LII
  2. State Regulations
  3. California Code of Regulations
  4. Title 18 - Public Revenues
  5. Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9)
  6. Chapter 9 - Cigarette and Tobacco Products Tax Law Regulations

Chapter 9 - Cigarette and Tobacco Products Tax Law Regulations

  • State Regulations
  • Compare
  1. Article 3 - Distributor's and Wholesaler's License (§ 4001 to 4011)
  2. Article 4 - Distributor's Bond (§ 4016 to 4018)
  3. Article 5 - Inventories (§ 4021 to 4023)
  4. Article 6 - Records (§ 4026 to 4030)
  5. Article 7 - Tax Reports (§ 4031 to 4036)
  6. Article 8 - Other Reports (§ 4041)
  7. Article 9 - Stamps (§ 4046 to 4049)
  8. Article 10 - Metering Machines and Impressions (§ 4051 to 4054)
  9. Article 10.5 - Purchase of Tax Indicia (§ 4055 to 4060)
  10. Article 11 - Refunds for Stamps and Meter Impressions (§ 4061 to 4067)
  11. Article 12 - Refunds of Affixation Costs [Repealed]
  12. Article 13 - Particular Transactions (§ 4076 to 4082)
  13. Article 14 - Transactions Without Stamps or Meter Impressions [Repealed]
  14. Article 15 - Vending Machines (§ 4089)
  15. Article 16 - Payment by Consumer or User (§ 4091 to 4092)
  16. Article 17 - Interest and Penalties (§ 4096 to 4098)
  17. Article 18 - Miscellaneous (§ 4099 to 4106)

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.


No prior version found.

State Regulations Toolbox



  • Accessibility
  • About LII
  • Contact us
  • Advertise here
  • Help
  • Terms of use
  • Privacy
  • LII logo