§ 4055. Where Purchased; Distributors' Discount.

Cigarette tax stamps and meter register settings allowing the imprinting of meter impressions may be purchased by licensed distributors through stamp orders submitted to the board. Orders must include the distributor's account number, distributor's name and address, the quantity of stamps for each denomination, order date and the signature of the authorized individual. The tax stamps and meter register settings may be purchased for cash, and when authority has been granted in writing to a distributor, the tax stamps and meter register settings may be purchased on a deferred payment basis. In either case, a discount as provided by law will be allowed to a licensed distributor.

HISTORY

1. New Article 10.5 (#T18 4055 through 4060) filed 9-13-61 as an emergency; effective upon filing (Register 61, No. 18).

2. Certificate of Compliance -Section 11422.1, Government Code, filed 11-9-61 (Register 61, No. 22).

3. Amendment filed 1-12-68 as an emergency; effective upon filing (Register 68, No. 2).

4. Certificate of Compliance filed 3-27-68 (Register 68, No. 13).

5. Amendment filed 1-16-2002; operative 2-15-2002 (Register 2002, No. 3).

6. Amendment of section and Note filed 2-9-2006; operative 3-11-2006 (Register 2006, No. 6).

Note

Note: Authority cited: Section 30451, Revenue and Taxation Code. Reference: Sections 30161, 30162, 30166 and 30167, Revenue and Taxation Code.