Cal. Code Regs. tit. 18 § 4606

Current through Register 2024 Notice Reg. No. 50, December 13, 2024

Section 4606 - Mitigating Circumstances

Factors including, but not limited to, the following may be considered for purposes of determining whether mitigating circumstances exist pursuant to Regulations 4603, 4604 and 4605:

(a) How recently the licensee purchased the business or began operations and acquired inventory of cigarettes and/or tobacco.

(b) The amount of cigarettes without tax stamps and with counterfeit tax stamps in relation to the size of the licensee's overall inventory.

(c) The size of the licensee's cigarette and/or tobacco product business.

(d) The retail value of any cigarettes or tobacco products seized.

(e) An absence of prior seizures.

Cal. Code Regs. Tit. 18, § 4606

1. New section filed 3-22-2007; operative 4-21-2007 (Register 2007, No. 12).

Note: Authority cited: Section 22971.2, Business and Professions Code. Reference: Sections 22974.7, 22978.7 and 22979.7, Business and Professions Code.

1. New section filed 3-22-2007; operative 4-21-2007 (Register 2007, No. 12).