§ 4065. Unsalable Cigarettes.

The board will refund or credit to a distributor the denominated value, less the purchase discount, of identifiable stamps or meter impressions affixed to packages of cigarettes which have become unfit for use or unsalable before distribution, or after distribution if the cigarettes have been returned for credit or have been replaced and proof is submitted to the board showing that the cigarettes have not been used for smoking in California. Claim for refund or credit must be made on a form prescribed by the board and shall be accompanied by a properly executed receipt and a copy of the credit memorandum of the manufacturer for returned stock, or by proof of destruction of the cigarettes with the tax stamps or meter impressions thereon in the presence of an employee of the board authorized to witness the destruction.

HISTORY

1. Renumbering from Section 4062 and amendment filed 1-12-68 as an emergency; effective upon filing (Register 68, No. 2).For prior history, see Register 61, No. 22.

2. Certificate of Compliance -Section 11422.1, Govt. Code, filed 3-27-68 (Register 68, No. 13).

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

Note

Note: Authority cited: Section 30451, Revenue and Taxation Code. Reference: Section 30177, Revenue and Taxation Code.