Investigations Division - Cigarette and Tobacco Products Inspection Program

The Cigarette and Tobacco Products Licensing Act of 2003, effective January 1, 2004, provided the Board of Equalization’s Investigation Division additional staff to inspect retail locations and seize any untaxed cigarettes and tobacco products, including cigarettes without tax stamps or with counterfeit stamps, or cigarette and tobacco products to which cigarette tax stamps are affixed in violation of the specified prohibitions under the Master Settlement Agreement (Revenue & Taxation Code section 30165.1). "Unstamped" cigarette packages may also include a package of cigarettes that bears a tax stamp of another state, or cigarette package, stamped or unstamped, that is marked "Not for sale in the United States."

The table below reflects the results of current inspections conducted by the Investigations Division, and will be updated on a monthly basis.  Prior year’s figures can be viewed using the “prior years ” link below. Inspections conducted include retail, distributor, and wholesale business locations.

Current Year

Prior Years:

• 2007
• 2006
• 2005
• 2004