0860 State Board of Equalization
Program Descriptions

46 - CIGARETTE AND TOBACCO PRODUCTS LICENSING PROGRAM

This program, established by the California Cigarette and Tobacco Products Licensing Act of 2003, reduces tax evasion, smuggling, and counterfeiting of cigarette and tobacco products and tax stamps. It requires that manufacturers and importers, distributors, wholesalers, and retailers of cigarettes and tobacco products be licensed.