Every cigarette manufacturer or tobacco products manufacturer dealing in, transporting, storing or warehousing cigarettes or tobacco products in this state or otherwise engaged in business in this state as a distributor shall keep and maintain at his or her place of business in this state, or at the warehouses or storage places from which cigarettes or tobacco products are released or delivered by the manufacturer, a record of all releases or deliveries of cigarettes or tobacco products from each storage place or warehouse in this state and shall keep and maintain either within the state or at the manufacturer's home office, a record of all the manufacturer's shipments of cigarettes or tobacco products from points outside this state to points within this state. Such records shall be made available at any time during normal business hours to the board or its authorized representatives for examination upon request.
Cal. Code Regs. Tit. 18, § 4026
2. Repealer and new section filed 4-28-2003; operative 5-28-2003 (Register 2003, No. 18).
Note: Authority cited: Section 30451, Revenue and Taxation Code. Reference: Sections 30453 and 30454, Revenue and Taxation Code.
2. Repealer and new section filed 4-28-2003; operative 5-28-2003 (Register 2003, No. 18).