Chapter 9. Cigarette and Tobacco Products Tax Law Regulations›Article 18. Miscellaneous
§ 4099. Affixing of Stamps or Meter Impressions Out-of-State.
California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes · 2026 edition · updated 2026-10-05 · California
Any person who maintains a place of business in the United States and distributes cigarettes in this State may obtain a distributor's license and, when authorized in writing, may affix stamps or meter impressions to packages of cigarettes at such place of business before the cigarettes are brought to this State.
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