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Form BOE-400-LSC Fillable Special Notices on Little Cigars and Flavored Cigarettes
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)a cigarette or any of its component parts (including the tobacco filter or paper) shall not contain (1)(A) established a tobacco product special rule for cigarettes that states in part: 1 800 400 7115 (TTY:711) Customer service representatives are available weekdays from 8:00 a m to 5:00 p m (Pacific time) except state holidays 5:00 p m (Pacific time) except state holidays You may also visit the BOE s website at www boe ca gov to as a constituent (including a smoke constituent) or additive an artificial or natural flavor (other authority over the manufacture marketing and distributing of tobacco products Specifically section 907(a) BETTY T YEE BOE 400 LSC REV 2 (BACK) (12 12) BOE 400 LSC REV 2 (FRONT) (12 12) by federal state or local law enforcement authorities For general information regarding the FDA s Tobacco California State Seal Cigarettes banned by the FSPTCA have been and may continue to be removed from the California Tobacco cigarettes under the California Cigarette and Tobacco Products Tax Law and require cigarette tax Control Act (FSPTCA) The FSPTCA provides the Food and Drug Administration (FDA) with regulatory CYNTHIA BRIDGES Directory Directory by California s Attorney General As a reminder to all Cigarette and Tobacco Products Licensees Distributors must apply a California cigarette tax stamp to each package labeled little or small cigars distributors or importers should also verify that a cigarette tax stamp is affixed to each package distributors to affix a California cigarette tax stamp on packages of cigarettes or pay the tax on roll your own Executive Director First District San Francisco For additional information on the Tobacco Directory you may go online to forfeiting unstamped packages distributors may be subject to civil and criminal penalties if they do Fourth District Los Angeles If you have any questions regarding this notice please call the Taxpayer Information Section at Important Notice Information Regarding Federal Ban on Flavored Cigarettes JEROME E HORTON JOHN CHIANG Little cigars are not currently required to be listed on the California Attorney General's Tobacco Little or Small Cigars Are Considered Cigarettes for Tax Purposes Manufacturers distributors and importers need to be aware that as new products enter the market the Manufacturing importing and selling cigarettes that contain certain characterizing flavors are banned MICHELLE STEEL not comply with the cigarette tax stamp requirements of cigarette manufacturers and brand families that are authorized for sale in California It is illegal for of the tobacco product or tobacco smoke Packages of these products for sale at retail without cigarette tax stamps affixed may be subject to pineapple vanilla coconut licorice cocoa chocolate cherry or coffee that is a characterizing flavor please refer to the California Tobacco Directory provided at: www oag ca gov/tobacco/directory for a list product unless the manufacturer and the brand family are listed in the California Tobacco Directory Products labeled as little or small cigars under federal regulation (27 C F R section 40 214 [2006]) and Products Tax Law Program and the ban on flavored cigarettes please refer to the FDA s website at www fda gov/TobaccoProducts/ ProtectingKidsfromTobacco/default htm Second District Lancaster See reverse for more important information seizure Wholesalers and retailers of small or little cigars should contact their suppliers to return any SEN GEORGE RUNNER (Ret ) sign up to receive Cigarette and Tobacco Products Tax notifications electronically Special Taxes and Fees stamps STATE BOARD OF EQUALIZATION State Board of Equalization (BOE) may request that an independent laboratory analysis be performed State Controller than tobacco or menthol) or an herb or spice including strawberry grape orange clove cinnamon that they distribute Packages without cigarette tax stamps are subject to seizure In addition to the federal Cigarette Labeling and Advertising Act (15 U S C section 1331 et seq ) are considered These products can no longer be manufactured imported or sold in the United States and could be seized Third District Orange County to determine whether the product is a cigarette or tobacco product under the Cigarette and Tobacco under the Federal Food Drug and Cosmetic Act amended by the Family Smoking Prevention and Tobacco unstamped product Wholesalers and retailers purchasing products labeled as small or little cigars from licensed www oag ca gov/tobacco/directory