0860 State Board of Equalization
Program Descriptions

46 - CIGARETTE AND TOBACCO PRODUCTS LICENSING PROGRAM

This program, established by the California Cigarette and Tobacco Licensing Act of 2003, reduces tax evasion, smuggling, and counterfeiting of cigarette and tobacco products and stamps. It requires statewide licensing of all distributors, wholesalers, importers, manufacturers, and retailers of cigarette and tobacco products. This program provides revenues for the Cigarette and Tobacco Products Compliance Fund.