Cal. Code Regs. tit. 18 § 4048
Current through Register 2024 Notice Reg. No. 50, December 13, 2024
Tax stamps shall be securely affixed to the bottom end of each standard package of 20 cigarettes. When affixed to "flats" or "rounds" the stamps shall be securely affixed to the lid or top of the individual package. Tax stamps shall not be affixed to the carton or larger container of cigarettes.
Cal. Code Regs. Tit. 18, § 4048