Section 22970.

22970. This division shall be known as and may be cited as the Cigarette and Tobacco Products Licensing Act of 2003. (Added by Stats. 2003, Ch. 890, Sec. 1. Effective January 1, 2004.)

Section 22970.1.

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 products to provide funding for local and state programs, including health services, antismoking campaigns, cancer research, and education programs. (b) Tax revenues have declined by hundreds of millions of dollars per […]

Section 22970.2.

22970.2. The board shall administer a statewide program to license manufacturers, importers, distributors, wholesalers, and retailers of cigarettes and tobacco products. (Added by Stats. 2003, Ch. 890, Sec. 1. Effective January 1, 2004.)

Section 22970.3.

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 include, but not be limited to, representatives from the following: (a) The board. (b) The office of the Attorney General. (c) The Franchise Tax Board. (d) The Department of Alcoholic Beverage […]

Section 22971.

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 paragraph (2) of subdivision (a) of Section 30165.1 of the Revenue and Taxation Code. (b) “Cigarette” means a cigarette as defined in Section 30003 of the Revenue and Taxation Code. […]

Section 22971.1.

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 […]

Section 22971.2.

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 administration and enforcement of this division. (Added by Stats. 2003, Ch. 890, Sec. 1. Effective January 1, 2004.)

Section 22971.3.

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 may provide for the suspension or revocation of the local license for any violation of a state tobacco control law. (Added by Stats. 2003, Ch. 890, Sec. 1. Effective […]

Section 22971.4.

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 States, or the California Constitution. (Added by Stats. 2004, Ch. 822, Sec. 1. Effective September 27, 2004.)

Section 22971.5.

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, addressed to the licensee at the address as it appears in the records of the board. The giving of notice shall be deemed complete at the […]