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State of California BOARD OF EQUALIZATION CIGARETTE AND TOBACCO PRODUCTS LICENSING ACT REGULATIONS

By Length Transfer Sales

Abstract

The Excise Taxes Division’s determination that a licensee’s transfer of a business with a suspended or revoked license was not at arm’s length may establish grounds for an additional violation of the Act. The Investigations Division may issue a citation for a violation of Business and Professions Code section 22980.2, subdivision (c), if the business is found selling cigarettes or tobacco products without a license or after a notification of suspension o

Year: 2006
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