Cal. Code Regs. tit. 18 § 4081

Current through Register 2024 Notice Reg. No. 50, December 13, 2024

Section 4081 - Sample Cigarettes and Tobacco Products

The giving away in this state of untaxed cigarettes or tobacco products as samples is a taxable distribution.

Manufacturers' agents or representatives may for advertising purposes, as permitted by state law and the terms of the November 23, 1998 Master Settlement Agreements with the state which are applicable to the signatories to those Agreements, distribute to consumers packages of cigarettes without stamps or meter impressions affixed to the packages or untaxed tobacco products. However, the manufacturer giving away such sample cigarettes or tobacco products must report the distribution on its monthly report or return and pay the tax due. Each package of such samples shall have imprinted on it: "Not for sale. Applicable state tax has been paid." and each package of sample tobacco products shall be clearly marked as a sample.

Cigarette manufacturers shall notify the board in writing in advance of the sampling, giving information as to the approximate date or dates, location or locations, brand, and method of distribution.

Cal. Code Regs. Tit. 18, § 4081

1. Amendment filed 4-14-72; effective thirtieth day thereafter (Register 72, No. 16). For prior history, See Register 68, No. 13.
2. Amendment of section heading, section and new NOTE filed 1-16-2002; operative 2-15-2002 (Register 2002, No. 3).

Note: Authority cited: Section 30451, Revenue and Taxation Code. Reference: Sections 30005, 30005.5, 30008 and 30009, Revenue and Taxation Code.

1. Amendment filed 4-14-72; effective thirtieth day thereafter (Register 72, No. 16). For prior history, See Register 68, No. 13.
2. Amendment of section heading, section and new Notefiled 1-16-2002; operative 2-15-2002 (Register 2002, No. 3).