California About to Destabilise its Three-Legged Cigarette Tax Compliance Programme
The California State Auditor (CSA) recently issued its second report in ten years on the Cigarette and Tobacco Products Licensing Act of 2003 (‘Act’). In its 2006 review, the CSA had looked at the Act and its implementation as a system that, in its entirety, worked from the culmination of three separate, yet complimentary strategies to ensure tax compliance, further referred to as three-legged. The first ‘leg’ required all tobacco-selling entities, including retailers, to be
