California CodesBusiness and Professions Code - BPCDivision 8.6 — Cigarette and Tobacco Products Licensing Act of 2003Chapter 1 — General Provisions and DefinitionsSection 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 shall report its findings to the board and the Legislature by July 1, 2006. The report shall include, but not be limited to:
(a) The actual costs of the program.
(b) The level of additional revenue generated by the program compared to the period before its implementation.
(c) Tax compliance rates.
(d) The costs of enforcement at the varying levels.
(e) The appropriateness of penalties assessed in this division.
(f) The overall effectiveness of enforcement programs.
Notes
Requires the Bureau of State Audits, beginning January 1, 2006, to conduct a performance audit of the division licensing and enforcement provisions and report to the board and Legislature by July 1, 2006. The report must address program costs, added revenue, tax compliance rates, enforcement costs, penalty appropriateness, and overall enforcement effectiveness.
Use as reference
Lexinter.net | California Code, Business and Professions Code - BPC § 22971.1 | https://laws.lexinter.net/codes/california/business-and-professions-code/division-8-6/chapter-1/section-22971-1