California Code of Regulations (Last Updated: August 6, 2014) |
Title 18. Public Revenues |
Division 2. State Board of Equalization -Business Taxes |
Chapter 9.5. Cigarette and Tobacco Products Licensing Act of 2003 |
Article 2. Licenses - Issuance, Transfer and Denial |
§ 4509. Non-Arm's Length Transfer - Sales.
Latest version.
- 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.HISTORY1. 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
Note: Authority cited: Section 22971.2, Business and Professions Code. Reference: Sections 22973.1, 22977.2, 22979 and 22980.2, Business and Professions Code.