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Chapter 9.5. Cigarette and Tobacco Products Licensing Act of 2003›Article 2. Licenses — Issuance, Transfer and Denial

§ 4504. Determination of Arm's Length Transaction.

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/IDFF736734C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

The Special Taxes and Fees Division shall determine whether the transfer of a business was pursuant to an arm's length transaction, utilizing the criteria set forth in Regulations 4505 and 4506.

Credits

Note: Authority cited: Section 22971.2, Business and Professions Code. Reference: Sections 22973.1, 22977.2 and 22979, Business and Professions Code.

History

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

  2. Change without regulatory effect amending section filed 10-10-2011 pursuant to section 100, title 1, California Code of Regulations (Register 2011, No. 41).

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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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