Every common carrier making a delivery of cigarettes to a consignee in this State, the shipment of which originated outside this State, shall report to the board not later than the 25th day of the calendar month following the calendar month in which the delivery of the cigarettes or tobacco products was made, the following information concerning the shipment:
This report shall be made on a form prescribed by the Board, which may include, but not be limited to, electronic media, and filed with the Board at Sacramento.
Cal. Code Regs. Tit. 18, § 4041
2. Certificate of Compliance filed 3-27-68 (Register 68, No. 13).
3. Amendment filed 10-10-68; designated effective 11-13-68 (Register 68, No. 38).
4. Change without regulatory effect amending first paragraph and subsections (d) and (f) and adding new NOTE filed 3-30-2010 pursuant to section 100, title 1, California Code of Regulations (Register 2010, No. 14).
Note: Authority cited: Sections 30451, Revenue and Taxation Code. Reference: Sections 30186 and 30454, Revenue and Taxation Code.
2. Certificate of Compliance filed 3-27-68 (Register 68, No. 13).
3. Amendment filed 10-10-68; designated effective 11-13-68 (Register 68, No. 38).
4. Change without regulatory effect amending first paragraph and subsections (d) and (f) and adding new Note filed 3-30-2010 pursuant to section 100, title 1, California Code of Regulations (Register 2010, No. 14).