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Chapter 9. Cigarette and Tobacco Products Tax Law Regulations›Article 10. Metering Machines and Impressions

§ 4052. Metering Machine Requirements.

California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/IDF186F334C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

A distributor desiring to use a metering machine shall apply to the board for authorization. The following terms and conditions are applicable to the use of metering equipment by a distributor:

(a) Impressions will be made only by means of machines approved by the board and meters registered with the board;

(b) Only clear and legible imprints will be used on packages of cigarettes distributed;

(c) Impressions by a meter registered to the distributor will be made only on packages of cigarettes owned by that distributor;

(d) Only ink approved by the board will be used;

(e) Each meter will be kept in a safe place when not in use, and will be safeguarded when being transported;

(f) In case of theft, loss or mysterious disappearance of a meter or tampering therewith, the incident will be immediately reported to the board, to proper police authorities, and to the meter manufacturer;

(g) No meter will be transferred or otherwise disposed of without prior written permission of the board;

(h) No repairs will be made to a meter except by a duly authorized representative of the meter manufacturer and upon prior approval of the board; and

(i) Any meter having a broken seal will be immediately reported to the board and to the manufacturer and will not be used by the distributor.

Credits

History

  1. Amendment filed 1-12-68 as an emergency; effective upon filing (Register 68, No. 2).

  2. Certificate of Compliance filed 3-27-68 (Register 68, No. 13).

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▸Contents — California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes

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