STATE OF CALIFORNIA
BOARD OF EQUALIZATION
BOE-400-RLF REV. 2 (11-11)
BOE USE ONLY
CIGARETTE AND TOBACCO PRODUCTS LICENSE REINSTATEMENT REQUEST
RA-B/A
AUD
REG
FOR THE PERIOD OF
FILE
RR-QS
REF
YOUR ACCOUNT NO.
EFF
BOARD OF EQUALIZATION
SPECIAL TAXES AND FEES
PO BOX 942879
SACRAMENTO CA 94279-7074
CALIFORNIA CIGARETTE AND TOBACCO PRODUCTS LICENSING ACT OF 2003
GENERAL INFORMATION
The State Board of Equalization (BOE) is responsible for administering the California Cigarette and Tobacco
Products Licensing Act of 2003 under Division 8.6 (commencing with section 22970) of the California Business
and Professions Code (the Act). The Act requires every retailer of cigarettes or tobacco products in this state
to be licensed by the BOE. Under the Act, every retailer must obtain and maintain a separate license for each
location at which cigarettes or tobacco products are sold. A retailer must conspicuously display the license at
each retail location.
Effective January 1, 2008, Senate Bill 625 (Statutes of 2007, Chapter 654), requires any retailer who has
allowed their Cigarette and Tobacco Products Retailer's License to expire, to pay a reinstatement fee of
$100.00 in order to receive a renewal license. If more than one location exists, the reinstatement fee applies to
each license which has expired.
This fee will not be accepted to reinstate a previously revoked license.
1. Enter the total number of business locations you will be reinstating
1.
$100.00
2. Reinstatement fee per location
2.
3. TOTAL AMOUNT DUE AND PAYABLE (multiply line 1 by line 2)
3.
SIGNATURE
EMAIL ADDRESS
PRINT NAME AND TITLE
TELEPHONE
DATE
)
(
Make check or money order payable to State Board of Equalization.
RLF
Always write your account number on your check or money order. Make a copy of this document for your records.
400RLF 001