Section 4092 - Receipts for Tax Paid to DistributorsEvery distributor required to collect the tax under Revenue and Taxation Code Section 30108 must give a receipt to each purchaser for the amount of tax collected. The receipt need not be in any particular form but must show the following:
(a) The name and place of business of the distributor making the sale or accepting the order for cigarettes or tobacco products;(b) The license number or registration number of the distributor;(c) The name and address of the purchaser;(d) The number of cigarettes or type, quantity, and wholesale cost of all tobacco products purchased;(e) The date the cigarettes or tobacco products were purchased; and(f) The amount of tax collected by the distributor or statement indicating that the tobacco products tax has been paid. A sales invoice containing the data required above, together with evidence of payment thereof, will constitute a receipt.
Cal. Code Regs. Tit. 18, § 4092
1. Amendment of section and new NOTE filed 1-16-2002; operative 2-15-2002 (Register 2002, No. 3). Note: Authority cited: Section 30451, Revenue and Taxation Code. Reference: Section 30108, Revenue and Taxation Code.
1. Amendment of section and new Notefiled 1-16-2002; operative 2-15-2002 (Register 2002, No. 3).