Form Boe-400-Lw - Application For Wholesaler'S Cigarette And Tobacco Products License Page 5
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6BOE-400-LW (S3B) REV. 4 (11-11)
As of January 1, 2004, failure to maintain records and
Wholesalers with a single sales location:
include required information on invoices is a misdemeanor
If you are a wholesaler with one sales location at which
punishable by a fine not to exceed five thousand dollars
cigarettes or tobacco products are sold, you are not
($5,000), or imprisonment not to exceed one year in a
required to file Schedule A. Enter number "1" on line 1,
county jail, or both.
Section I: Cigarette and Tobacco Products License Fee
Computation. Multiply line 1 by the annual license fee on
You are prohibited from purchasing cigarettes and tobacco
line 2 and enter the result on line 3. TOTAL AMOUNT DUE
products from a manufacturer who is not licensed pursuant
AND PAYABLE.
to the Act, or any other person who is not licensed
pursuant to the Act, or whose license has been suspended
4. Make Sure You Have the Documents You Need to
or revoked. You are also prohibited from selling cigarettes
Send With Your Application. Please read the short
or tobacco products to a distributor, wholesaler, retailer, or
checklist below. If you do not have the documents you
any other person who is not licensed pursuant to the Act,
need, please call the Taxpayer Information Section at
or whose license has been suspended or revoked.
800-400-7115 (TTY:711).
You must provide the BOE with your electronic mail
DOCUMENTS CHECKLIST
address on the application. Upon suspension or
Power of Attorney form (if application is signed by an
revocation of any license issued pursuant to the Act, the
agent or you are using an agent's address for mailing
BOE is required to notify licensed wholesalers by electronic
purposes).
mail within 48 hours of the suspension or revocation of that
license. Consequently, all licensed wholesalers must
Check, money order, credit card payment, or ePay.
provide the BOE and shall update, as necessary, an
electronic mail address for purposes of making the
Completed, signed application including Schedule A
notifications required under the Act.
if you are a wholesaler with multiple locations.
5. Send in Application and Support Documents for
You must furnish all the requested information on the
application. If you do not provide the information
Processing. Make a copy of your completed application
requested on the application form, we will not be able to
for your files, then mail the original application and
issue your license. In addition, the law provides penalties
required fee to the Board of Equalization, Special Taxes
and Fees in the envelope provided, or to P.O. Box
for persons furnishing fraudulent information. Any person
who signs a statement pursuant to this application that
942879, Sacramento, CA 94279-0088. Please be sure to
asserts the truth of any material matter that he or she
sign your application and to include copies of all required
knows to be false is guilty of a misdemeanor punishable by
documents. If method of payment is by credit card or
ePay, include a copy of the confirmation page. After
imprisonment of up to one year in the county jail, or a fine
of not more than one thousand dollars ($1,000), or both.
review of your application, you will be issued a license for
each qualified business location, or be notified if a license
You must notify the BOE if you move, change
cannot be issued for any reason.
ownership, or sell your business. Your license is valid
Please note: Your application will not be processed if it is
only for the type of ownership and location specified on the
incomplete or if it is submitted without the total required
license. It is not assignable or transferable. A person who
fee and attachments.
obtains a license as a wholesaler who ceases to do
business, or who never commenced business, or whose
Is the information on my application available to the
license is suspended or revoked, shall notify the BOE
public? Your records are generally covered by state laws
immediately by writing to the State Board of Equalization,
that protect your privacy. However, some records are
Special Taxes and Fees, P.O. Box 942879, Sacramento, CA
subject to public disclosure, such as the information
94279-0088, in order to make arrangements to surrender
printed on your license, names of owners or partners,
the license.
your business address and your license status. See also
privacy notice information.
WHAT ARE YOUR RESPONSIBILITIES AS A HOLDER
OF A WHOLESALER'S LICENSE UNDER THE ACT?
You must (1) maintain accurate and complete records
relating to the sale of cigarettes and tobacco products, (2)
retain purchase records, and (3) include specific
information
on
each
sales
invoice.
For
specific
requirements,
please
see California
Business
and
Professions Code sections 22978.1, 22978.4, and
22978.5.
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