California Code of Regulations (Last Updated: August 6, 2014) |
Title 18. Public Revenues |
Division 2. State Board of Equalization -Business Taxes |
Chapter 9. Cigarette and Tobacco Products Tax Law Regulations |
Article 10.5. Purchase of Tax Indicia |
§ 4060. Payment for Credit Purchases.
Latest version.
- Payment for all deferred payment purchases of tax stamps or meter register settings made during each calendar month must be made to the board or the board's designee by the 25th day of the calendar month following the month in which the purchases were made. Remittance for such purchases shall be made payable to “State Board of Equalization.” The privilege of making deferred payment purchases shall be suspended as long as a delinquent balance is owing therefor.HISTORY1. Amendment filed 10-10-68; designated effective 11-13-68 (Register 68, No. 38). For prior history, see Register 68, No. 13.2. Amendment of section and Note filed 1-16-2002; operative 2-15-2002 (Register 2002, No. 3).3. 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 30162, 30167 and 30168, Revenue and Taxation Code.