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California Code Of Regulations
Title 18 - Public RevenuesDivision 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9)Chapter 9.5 - Cigarette and Tobacco Products Licensing Act of 2003
Article 2 - Licenses - Issuance, Transfer and Denial
Section 4504 - Determination of Arm's Length Transaction

Cal. Code Regs. tit. 18 § 4504

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Current through Register 2024 Notice Reg. No. 50, December 13, 2024
Section 4504 - Determination of Arm's Length Transaction

The Special Taxes and Fees Division shall determine whether the transfer of a business was pursuant to an arm's length transaction, utilizing the criteria set forth in Regulations 4505 and 4506.

Cal. Code Regs. Tit. 18, § 4504

1. New section filed 3-22-2007; operative 4-21-2007 (Register 2007, No. 12).
2. Change without regulatory effect amending section filed 10-10-2011 pursuant to section 100, title 1, California Code of Regulations (Register 2011, No. 41).

Note: Authority cited: Section 22971.2, Business and Professions Code. Reference: Sections 22973.1, 22977.2 and 22979, Business and Professions Code.

1. New section filed 3-22-2007; operative 4-21-2007 (Register 2007, No. 12).
2. Change without regulatory effect amending section filed 10-10-2011 pursuant to section 100, title 1, California Code of Regulations (Register 2011, No. 41).