1. (a) Each consumer or user of cigarettes or tobacco products subject to the cigarette and tobacco products taxes is liable for the taxes resulting from the consumer having:

   1. (1) Purchased cigarettes or tobacco products in any quantity, when such cigarettes or tobacco products are shipped to the consumer from out of state;
   2. (2) Personally transported or brought into the state untaxed tobacco products in any quantity or untaxed cigarettes in quantities of more than 400 cigarettes in a single lot; or
   3. (3) Obtained more than 400 untaxed cigarettes at one time from a federal instrumentality listed in Revenue and Taxation Code section 30102.

2. (b) A consumer must pay the cigarette and tobacco products taxes either to the licensed or registered distributor under the Cigarette and Tobacco Products Tax Law from whom the cigarettes or tobacco products were purchased, or directly to the Department if the person from whom the cigarettes or tobacco products were purchased is not a licensed or registered distributor. A person who pays the taxes directly to the Department must file a return with the Department that contains the following information regarding each purchase:

   1. (1) The brand name of each product purchased;
   2. (2) The type of each product purchased (i.e., cigarettes, cigars, pipe tobacco, e-cigarettes or e-liquid containing nicotine);
   3. (3) Seller's name and email address or phone number;
   4. (4) Invoice date for the purchase;
   5. (5) Total number of cigarette sticks purchased and;
   6. (6) Cost of tobacco products purchased.
3. (c) A consumer or user will be liable for payment of the cigarette and tobacco products taxes to the Department, unless a receipt is obtained for payment of the taxes to the licensed or registered distributor from whom the cigarettes or tobacco products were purchased that satisfies the requirements of Regulation 4092.

Note: Authority cited: Sections 15570.22 and 15570.24, Government Code; and Section 30451, Revenue and Taxation Code. Reference: Sections 30005, 30005.5, 30106, 30107, 30108 and 30187, Revenue and Taxation Code.

History

1. Amendment filed 11-10-70; effective thirtieth day thereafter (Register 70, No. 46). For prior history see Register 68, No. 38.

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 12-27-2021; operative 12-27-2021. Submitted to OAL for filing and printing only pursuant to Government Code section 15570.40(b) (Register 2021, No. 53).