Chapter 9. Cigarette and Tobacco Products Tax Law Regulations›Article 9. Stamps

§ 4048. Manner of Affixing Stamps.

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/IDF1031D34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

Tax stamps shall be securely affixed to the bottom end of each standard package of 20 cigarettes. When affixed to “flats” or “rounds” the stamps shall be securely affixed to the lid or top of the individual package. Tax stamps shall not be affixed to the carton or larger container of cigarettes.

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

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

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