Statutes, codes, and regulations
California Code Of Regulations
Title 18 - Public RevenuesDivision 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9)Chapter 9.5 - Cigarette and Tobacco Products Licensing Act of 2003
Article 2 - Licenses - Issuance, Transfer and Denial
Section 4509 - Non-Arm's Length Transfer - Sales

Cal. Code Regs. tit. 18 § 4509

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Current through Register 2024 Notice Reg. No. 49, December 6, 2024
Section 4509 - Non-Arm's Length Transfer - Sales

The Special Taxes and Fees Division's determination that a licensee's transfer of a business with a suspended or revoked license was not at arm's length may establish grounds for an additional violation of the Act. The Investigations Division may issue a citation for a violation of Business and Professions Code section 22980.2, subdivision (c), if the business is found selling cigarettes or tobacco products without a license or after a notification of suspension or revocation of a license.

Cal. Code Regs. Tit. 18, § 4509

1. New section filed 3-22-2007; operative 4-21-2007 (Register 2007, No. 12).
2. Change without regulatory effect amending section filed 10-10-2011 pursuant to section 100, title 1, California Code of Regulations (Register 2011, No. 41).

Note: Authority cited: Section 22971.2, Business and Professions Code. Reference: Sections 22973.1, 22977.2, 22979 and 22980.2, Business and Professions Code.

1. New section filed 3-22-2007; operative 4-21-2007 (Register 2007, No. 12).
2. Change without regulatory effect amending section filed 10-10-2011 pursuant to section 100, title 1, California Code of Regulations (Register 2011, No. 41).