Sections
10 entriesSection 22970Allows the division to be known and cited as the Cigarette and Tobacco Products Licensing Act of 2003. Establishes that name as…Section 22970.1Establishes legislative findings only, stating that cigarette and tobacco excise taxes fund public programs, tax revenues have fallen partly because of unlawful…Section 22970.2Requires the board to administer a statewide licensing program covering manufacturers, importers, distributors, wholesalers, and retailers of cigarettes and tobacco products. Establishes…Section 22970.3Allows the board to create a Tobacco Tax Compliance Task Force to advise it on cigarette and tobacco products tax compliance. The…Section 22971Defines terms used throughout the tobacco-licensing division, including brand family, cigarette, department, gifting, notice, tobacco products, unstamped packages, and wholesaler. Defines control…Section 22971.1Requires the Bureau of State Audits, beginning January 1, 2006, to conduct a performance audit of the division licensing and enforcement provisions…Section 22971.2Requires the board to administer and enforce the division. Allows the board to prescribe, adopt, and enforce rules and regulations relating to…Section 22971.3Establishes that the division does not preempt or supersede local tobacco-control laws except laws concerning collection of state taxes. Allows local licensing…Section 22971.4Exempts any person from the requirements of the division if that person is exempt from regulation under the United States Constitution, federal…Section 22971.5Requires notices under the division to be served personally or by prepaid mail to the licensee address in board records. Mailed service…