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 11. Refunds for Stamps and Meter Impressions |
§ 4066. Stolen Indicia.
Latest version.
- Refund or credit will not be given for stamps, meter settings or meter impressions which are lost through theft or mysterious disappearance of any unaffixed stamps, any meter, or any packages of cigarettes to which stamps or meter impressions have been affixed. If identifiable stamps, meter settings or meter impressions which have been lost through theft or mysterious disappearance are later recovered, credit or refund may be given under Sections 4061 or 4065.HISTORY1. New section filed 1-12-68 as an emergency; effective upon filing (Register 63, No. 2).2. Certificate of Compliance-Section 11422.1, Govt. Code, filed 3-27-68 (Register 68, No. 13).
Note
Note: Authority cited: Section 30451, Revenue and Taxation Code.