Earlier editions: 2020-112018-11
DIVISION 8.6. CIGARETTE AND TOBACCO PRODUCTS LICENSING ACT OF 2003 22970-22991›CHAPTER 1. General Provisions and Definitions 22970-22971.5
§ 22971.1
California Business and Professions Code · 2026 edition · updated 2026-10-04 · California
Commencing January 1, 2006, the Bureau of State Audits shall conduct a performance audit of the licensing and enforcement provisions of this division, and shall report its findings to the board and the Legislature by July 1, 2006. The report shall include, but not be limited to:
(a) The actual costs of the program.
(b) The level of additional revenue generated by the program compared to the period before its implementation.
(c) Tax compliance rates.
(d) The costs of enforcement at the varying levels.
(e) The appropriateness of penalties assessed in this division.
(f) The overall effectiveness of enforcement programs.
(Added by Stats. 2003, Ch. 890, Sec. 1. Effective January 1, 2004.)
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