1. (a) Each cigarette manufacturer and each tobacco products manufacturer or importer shall file with the Department by the 25th day of each calendar month a certified return and supporting schedules, for the preceding calendar month, with respect to:

   1. (1) All of its distributions of unstamped (untaxed) cigarettes and untaxed tobacco products as samples;
   2. (2) All of its nontaxable sales and deliveries of cigarettes or tobacco products in interstate or foreign commerce or to a licensed distributor, common carrier engaged in interstate or foreign passenger service, U.S. military exchange or commissary, or the U.S. Veterans Administration; and

   3. (3) All of its shipments of cigarettes or tobacco products from a point outside this state to a point within this state made or authorized by the manufacturer during the preceding calendar month.

      The releases, deliveries and shipments for each purchaser shall be grouped together in the report.

2. (b) A cigarette manufacturer's return shall contain the total number of cigarettes distributed subject to tax, including the giving away of unstamped cigarettes as samples. A cigarette manufacturer shall also file a cigarette disbursement schedule with its return that satisfies the requirements of Regulation 4022, subdivision (c), and contains all its nontaxable cigarette disbursements.

3. (c) A tobacco products manufacturer's or importer's return must contain the following information:

   1. (1) The wholesale cost of tobacco products given away as samples; and
   2. (2) The total wholesale cost of tobacco products included in all its non-taxable disbursements.

4. (d) A tobacco products manufacturer or importer shall also file a tobacco products disbursement schedule with its return, which must contain the manufacturer's or importer's name and account number, the month and year covered by the schedule, and the following information regarding each nontaxable tobacco products disbursement:

   1. (1) The date of the delivery or shipment of the nontaxable tobacco products;
   2. (2) The name of the purchaser;
   3. (3) The tobacco products distributor's California License Number required under section 22975 of the Business and Professions Code, or exemption code;
   4. (4) The invoice or document number for the delivery or shipment;
   5. (5) The type of tobacco product delivered or shipped;
   6. (6) The tobacco product brand name and, in the case of “roll your own” tobacco, the Universal Product Code (UPC);
   7. (7) The ounces of “Roll your own” tobacco delivered or shipped; and

   8. (8) The wholesale cost of the nontaxable tobacco products.

      The above information need not be supplied with respect to tobacco products which are non-tax-paid under the provisions of Chapter 52 of the Internal Revenue Act of 1954, as amended, and are released, delivered or shipped in internal revenue bond or customs control.

5. (e) In lieu of the monthly certified return and supporting schedules required by subdivision (a) of this section, a manufacturer or importer may arrange with the Department to supply the required information by supplying data processing media or other data in such manner and in such format as is satisfactory to the Department.

Note: Authority cited: Sections 15570.22 and 15570.24, Government Code; and Section 30451, Revenue and Taxation Code. Reference: Sections 30102, 30103, 30105, 30453 and 30454, Revenue and Taxation Code.

History

1. Amendment filed 9-13-61 as an emergency; effective upon filing (Register 61, No. 18).

2. Certificate of Compliance--Section 11422.1, Government Code, filed 11-9-61 (Register 61, No. 22).

3. Amendment filed 10-4-67; effective thirtieth day thereafter (Register 67, No. 40).

4. Amendment of subsections (a), (b), (b)(4)-(5) and (b)(8) filed 1-16-2002; operative 2-15-2002 (Register 2002, No. 3).

5. Amendment of section heading, repealer of subsection (a), subsection relettering and amendment of newly designated subsections (a) and (b) filed 4-28-2003; operative 5-28-2003 (Register 2003, No. 18).

6. Amendment of section heading, 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).