§ 4057. Cash Sales of Tax Stamps or Meter Register Settings.

Every distributor desiring to purchase tax stamps or meter register settings for cash shall file an application to register the individual authorized to order cigarette tax stamps, on a form approved by the board. The distributor shall identify and authorize in writing on the form the individual who may order stamps or meter register settings for this distributor's account and include the signature of the individual authorized to submit the tax stamp orders. If a distributor wishes to allow multiple individuals to submit cigarette tax stamp orders, a separate application is required for each individual authorized to order cigarette tax stamps. Orders for stamps or meter register settings shall be made by the distributor on order forms approved by the board. The distributor's authorization of such individual(s) shall continue in effect until written notice of revocation of the authority is delivered to the board by registered mail or until written acknowledgment of receipt of the revocation is given by the board. Payment must be made for cash purchases at the time the stamps or meter register settings are ordered. The board may require cash, electronic fund transfer or certified or cashier's checks in payment of such purchases.

HISTORY

1. New section filed 9-13-61 as an emergency; effective upon filing (Register 61, No. 18).

2. Certificate of Compliance -Section 11422.1, Gov. Code, filed 11-9-61 (Register 1, No. 22).

3. Amendment of section heading, section and Note filed 1-16-2002; operative 2-15-2002 (Register 2002, No. 3).

4. 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 and 30166, Revenue and Taxation Code.