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Chapter 9. Cigarette and Tobacco Products Tax Law Regulations›Article 10.5. Purchase of Tax Indicia

§ 4060. Payment for Credit Purchases.

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/IDF40DEC34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Payment for all deferred payment purchases of tax stamps or meter register settings made during each calendar month must be made to the board or the board's designee by the 25th day of the calendar month following the month in which the purchases were made. Remittance for such purchases shall be made payable to “State Board of Equalization.” The privilege of making deferred payment purchases shall be suspended as long as a delinquent balance is owing therefor.

Credits

Note: Authority cited: Section 30451, Revenue and Taxation Code. Reference: Sections 30162, 30167 and 30168, Revenue and Taxation Code.

History

  1. Amendment filed 10-10-68; designated effective 11-13-68 (Register 68, No. 38). For prior history, see Register 68, No. 13.

  2. Amendment of section and Note filed 1-16-2002; operative 2-15-2002 (Register 2002, No. 3).

  3. Amendment of section and Note filed 2-9-2006; operative 3-11-2006 (Register 2006, No. 6).

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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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