State Codes and Statutes

Statutes > California > Rtc > 30166-30172

REVENUE AND TAXATION CODE
SECTION 30166-30172



30166.  Stamps and meter register settings shall be sold at their
denominated values less 0.85 percent to licensed distributors.
Payment for stamps or meter register settings shall be made at the
time of purchase, provided that a licensed distributor, subject to
the conditions and provisions of this article, may be permitted to
defer payments therefor.



30166.1.  No later than July 1, 2005, the board shall submit a
report to the Legislature that evaluates the average actual costs,
including labor for applying indicia or impressions, bonding,
warehousing, and leasing stamping equipment, including case cutters
and packers, associated with applying stamps or meter impressions to
cigarette packages. This report shall be updated every two years.



30167.  A licensed distributor may apply to the board to fix the
maximum amount of deferred-payment purchases of stamps and meter
register settings which the distributor may have unpaid at any time.
Upon receipt of the application and the bond or bonds required
pursuant to Section 30142, the board shall fix such amount. The board
at any time may designate the sales locations where the distributor
may make deferred-payment purchases of stamps and meter register
settings and fix the amount of such purchases which the distributor
may have unpaid at any one time with respect to purchases made at
each of the designated sales locations.


30168.  (a) Except as provided for in subdivision (c), amounts owing
for stamps and meter register settings purchased on the
deferred-payment basis shall be due and payable based on the
distributor's election to make the payment pursuant to subdivision
(b). Payment shall be made by a remittance payable to the board.
   (b) A distributor shall elect to make the payment required by
subdivision (a) on either a monthly, a twice-monthly, or a weekly
basis. An election made pursuant to this subdivision shall remain in
effect for at least one year from the date the election is made. If
the board finds that good cause exists for a distributor's inability
to maintain the election for the full year, the board shall authorize
the distributor to make a new election, as otherwise authorized by
this subdivision, prior to the expiration of the one-year period
following the prior election.
   (1) If a distributor elects to make the payment required by
subdivision (a) on a monthly basis, the distributor shall remit the
payment on or before the 25th day of the month following the month in
which the stamps and meter register settings were purchased.
   (2) If a distributor elects to make the payment required by
subdivision (a) on a twice-monthly basis, the distributor shall make
two remittances during the month following the month in which the
stamps and meter register settings were purchased. The first monthly
remittance shall be made on or before the fifth day of the month and
shall be equal to either one-half of the total amount of those
purchases of stamps and meter register settings that were made during
the preceding month or the total amount of those purchases of stamps
and meter register settings that were made between the first day and
the 15th day of the preceding month, whichever is greater. The
second monthly remittance shall be made on or before the 25th day of
the month for the remainder of those purchases of stamps and meter
register settings that were made in the preceding month.
   (3) If a distributor elects to make the payment required by
subdivision (a) on a weekly basis, the distributor shall remit the
payment on or before Wednesday following the week in which the stamps
and meter register settings were approved and released. Every
distributor electing to make payment on a weekly basis shall provide
to the board and update, as necessary, an electronic mail address for
the purpose of receiving payment information, including but not
limited to, amounts owing for stamps and meter register settings
purchased.
   (c) Amounts owing for stamps and meter register settings purchased
on the deferred-payment basis without a security pursuant to
subdivision (d) of Section 30142 shall be due and payable on or
before Wednesday following the week in which the stamps and meter
register settings were purchased. Payment shall be made by a
remittance payable to the board.



30169.  A distributor shall authorize in writing those persons who
may order purchases of stamps or meter register settings for the
account of the distributor at a location where stamps or meter
register settings are sold. The authorization shall continue in
effect until written notice of revocation of the authority is
delivered at the sales location in such manner as may be prescribed
by the board.



30170.  The board may suspend without prior notice a distributor's
privilege to purchase stamps or meter register settings on the
deferred-payment basis or may reduce the amount of permissible
deferred-payment purchases fixed for the distributor, if the
distributor fails to promptly pay for stamps or meter register
settings when payment is due, if the bond or bonds of the distrbutor
are canceled, become void, impaired, or unenforceable for any reason,
or if in the opinion of the board, collection of any amounts unpaid
or due from the distributor under this part are jeopardized.



30171.  Any distributor who fails to pay any amount owing for the
purchase of stamps or meter register settings within the time
required, shall pay a penalty of 10 percent of the amount due in
addition to the amount plus interest at the modified adjusted rate
per month, or fraction thereof, established pursuant to Section
6591.5, from the date on which the amount became due and payable
until the date of payment.



30172.  The board for good cause may extend for not to exceed five
days the time for paying any amount owing for stamps or meter
register settings purchased on the deferred-payment basis provided a
request for the extension is filed with the board within or prior to
the period for which the extension may be granted.

State Codes and Statutes

Statutes > California > Rtc > 30166-30172

REVENUE AND TAXATION CODE
SECTION 30166-30172



30166.  Stamps and meter register settings shall be sold at their
denominated values less 0.85 percent to licensed distributors.
Payment for stamps or meter register settings shall be made at the
time of purchase, provided that a licensed distributor, subject to
the conditions and provisions of this article, may be permitted to
defer payments therefor.



30166.1.  No later than July 1, 2005, the board shall submit a
report to the Legislature that evaluates the average actual costs,
including labor for applying indicia or impressions, bonding,
warehousing, and leasing stamping equipment, including case cutters
and packers, associated with applying stamps or meter impressions to
cigarette packages. This report shall be updated every two years.



30167.  A licensed distributor may apply to the board to fix the
maximum amount of deferred-payment purchases of stamps and meter
register settings which the distributor may have unpaid at any time.
Upon receipt of the application and the bond or bonds required
pursuant to Section 30142, the board shall fix such amount. The board
at any time may designate the sales locations where the distributor
may make deferred-payment purchases of stamps and meter register
settings and fix the amount of such purchases which the distributor
may have unpaid at any one time with respect to purchases made at
each of the designated sales locations.


30168.  (a) Except as provided for in subdivision (c), amounts owing
for stamps and meter register settings purchased on the
deferred-payment basis shall be due and payable based on the
distributor's election to make the payment pursuant to subdivision
(b). Payment shall be made by a remittance payable to the board.
   (b) A distributor shall elect to make the payment required by
subdivision (a) on either a monthly, a twice-monthly, or a weekly
basis. An election made pursuant to this subdivision shall remain in
effect for at least one year from the date the election is made. If
the board finds that good cause exists for a distributor's inability
to maintain the election for the full year, the board shall authorize
the distributor to make a new election, as otherwise authorized by
this subdivision, prior to the expiration of the one-year period
following the prior election.
   (1) If a distributor elects to make the payment required by
subdivision (a) on a monthly basis, the distributor shall remit the
payment on or before the 25th day of the month following the month in
which the stamps and meter register settings were purchased.
   (2) If a distributor elects to make the payment required by
subdivision (a) on a twice-monthly basis, the distributor shall make
two remittances during the month following the month in which the
stamps and meter register settings were purchased. The first monthly
remittance shall be made on or before the fifth day of the month and
shall be equal to either one-half of the total amount of those
purchases of stamps and meter register settings that were made during
the preceding month or the total amount of those purchases of stamps
and meter register settings that were made between the first day and
the 15th day of the preceding month, whichever is greater. The
second monthly remittance shall be made on or before the 25th day of
the month for the remainder of those purchases of stamps and meter
register settings that were made in the preceding month.
   (3) If a distributor elects to make the payment required by
subdivision (a) on a weekly basis, the distributor shall remit the
payment on or before Wednesday following the week in which the stamps
and meter register settings were approved and released. Every
distributor electing to make payment on a weekly basis shall provide
to the board and update, as necessary, an electronic mail address for
the purpose of receiving payment information, including but not
limited to, amounts owing for stamps and meter register settings
purchased.
   (c) Amounts owing for stamps and meter register settings purchased
on the deferred-payment basis without a security pursuant to
subdivision (d) of Section 30142 shall be due and payable on or
before Wednesday following the week in which the stamps and meter
register settings were purchased. Payment shall be made by a
remittance payable to the board.



30169.  A distributor shall authorize in writing those persons who
may order purchases of stamps or meter register settings for the
account of the distributor at a location where stamps or meter
register settings are sold. The authorization shall continue in
effect until written notice of revocation of the authority is
delivered at the sales location in such manner as may be prescribed
by the board.



30170.  The board may suspend without prior notice a distributor's
privilege to purchase stamps or meter register settings on the
deferred-payment basis or may reduce the amount of permissible
deferred-payment purchases fixed for the distributor, if the
distributor fails to promptly pay for stamps or meter register
settings when payment is due, if the bond or bonds of the distrbutor
are canceled, become void, impaired, or unenforceable for any reason,
or if in the opinion of the board, collection of any amounts unpaid
or due from the distributor under this part are jeopardized.



30171.  Any distributor who fails to pay any amount owing for the
purchase of stamps or meter register settings within the time
required, shall pay a penalty of 10 percent of the amount due in
addition to the amount plus interest at the modified adjusted rate
per month, or fraction thereof, established pursuant to Section
6591.5, from the date on which the amount became due and payable
until the date of payment.



30172.  The board for good cause may extend for not to exceed five
days the time for paying any amount owing for stamps or meter
register settings purchased on the deferred-payment basis provided a
request for the extension is filed with the board within or prior to
the period for which the extension may be granted.


State Codes and Statutes

State Codes and Statutes

Statutes > California > Rtc > 30166-30172

REVENUE AND TAXATION CODE
SECTION 30166-30172



30166.  Stamps and meter register settings shall be sold at their
denominated values less 0.85 percent to licensed distributors.
Payment for stamps or meter register settings shall be made at the
time of purchase, provided that a licensed distributor, subject to
the conditions and provisions of this article, may be permitted to
defer payments therefor.



30166.1.  No later than July 1, 2005, the board shall submit a
report to the Legislature that evaluates the average actual costs,
including labor for applying indicia or impressions, bonding,
warehousing, and leasing stamping equipment, including case cutters
and packers, associated with applying stamps or meter impressions to
cigarette packages. This report shall be updated every two years.



30167.  A licensed distributor may apply to the board to fix the
maximum amount of deferred-payment purchases of stamps and meter
register settings which the distributor may have unpaid at any time.
Upon receipt of the application and the bond or bonds required
pursuant to Section 30142, the board shall fix such amount. The board
at any time may designate the sales locations where the distributor
may make deferred-payment purchases of stamps and meter register
settings and fix the amount of such purchases which the distributor
may have unpaid at any one time with respect to purchases made at
each of the designated sales locations.


30168.  (a) Except as provided for in subdivision (c), amounts owing
for stamps and meter register settings purchased on the
deferred-payment basis shall be due and payable based on the
distributor's election to make the payment pursuant to subdivision
(b). Payment shall be made by a remittance payable to the board.
   (b) A distributor shall elect to make the payment required by
subdivision (a) on either a monthly, a twice-monthly, or a weekly
basis. An election made pursuant to this subdivision shall remain in
effect for at least one year from the date the election is made. If
the board finds that good cause exists for a distributor's inability
to maintain the election for the full year, the board shall authorize
the distributor to make a new election, as otherwise authorized by
this subdivision, prior to the expiration of the one-year period
following the prior election.
   (1) If a distributor elects to make the payment required by
subdivision (a) on a monthly basis, the distributor shall remit the
payment on or before the 25th day of the month following the month in
which the stamps and meter register settings were purchased.
   (2) If a distributor elects to make the payment required by
subdivision (a) on a twice-monthly basis, the distributor shall make
two remittances during the month following the month in which the
stamps and meter register settings were purchased. The first monthly
remittance shall be made on or before the fifth day of the month and
shall be equal to either one-half of the total amount of those
purchases of stamps and meter register settings that were made during
the preceding month or the total amount of those purchases of stamps
and meter register settings that were made between the first day and
the 15th day of the preceding month, whichever is greater. The
second monthly remittance shall be made on or before the 25th day of
the month for the remainder of those purchases of stamps and meter
register settings that were made in the preceding month.
   (3) If a distributor elects to make the payment required by
subdivision (a) on a weekly basis, the distributor shall remit the
payment on or before Wednesday following the week in which the stamps
and meter register settings were approved and released. Every
distributor electing to make payment on a weekly basis shall provide
to the board and update, as necessary, an electronic mail address for
the purpose of receiving payment information, including but not
limited to, amounts owing for stamps and meter register settings
purchased.
   (c) Amounts owing for stamps and meter register settings purchased
on the deferred-payment basis without a security pursuant to
subdivision (d) of Section 30142 shall be due and payable on or
before Wednesday following the week in which the stamps and meter
register settings were purchased. Payment shall be made by a
remittance payable to the board.



30169.  A distributor shall authorize in writing those persons who
may order purchases of stamps or meter register settings for the
account of the distributor at a location where stamps or meter
register settings are sold. The authorization shall continue in
effect until written notice of revocation of the authority is
delivered at the sales location in such manner as may be prescribed
by the board.



30170.  The board may suspend without prior notice a distributor's
privilege to purchase stamps or meter register settings on the
deferred-payment basis or may reduce the amount of permissible
deferred-payment purchases fixed for the distributor, if the
distributor fails to promptly pay for stamps or meter register
settings when payment is due, if the bond or bonds of the distrbutor
are canceled, become void, impaired, or unenforceable for any reason,
or if in the opinion of the board, collection of any amounts unpaid
or due from the distributor under this part are jeopardized.



30171.  Any distributor who fails to pay any amount owing for the
purchase of stamps or meter register settings within the time
required, shall pay a penalty of 10 percent of the amount due in
addition to the amount plus interest at the modified adjusted rate
per month, or fraction thereof, established pursuant to Section
6591.5, from the date on which the amount became due and payable
until the date of payment.



30172.  The board for good cause may extend for not to exceed five
days the time for paying any amount owing for stamps or meter
register settings purchased on the deferred-payment basis provided a
request for the extension is filed with the board within or prior to
the period for which the extension may be granted.