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Form 706 for Burbank California: What You Should Know

A) As used in this section, the following terms have the following meanings: (1) “Cigarette Manufacturing Company” means the following: (A) A company that uses a tobacco curing process, as defined in Title 5, Chapter 6, § 1017.01 of the Health and Safety Code, to manufacture and cure cigarettes for sale or resale in this state. [Formerly numbered Section 14-102; Renumbered by ORD. No. 3058, eff. 4-20-2002] (B) A company that: (i) Manufactures, repairs, stocks, and/or distributes cigarettes and related products, in whole or in part, within the United States; (ii) Makes cigarettes on premises located within the State of California; and (iii) Makes one or more deliveries of cigarettes to another company that is located outside the State of California, for re-sale in this state. (2) “Cigarette Repair” means the restoration of an existing, used, or repaired cigarette to the condition it was in prior to manufacturing. The repair includes work done to correct defects in the tobacco curing process and/or to correct any non-fault defects present in the cigarette during manufacturing. The repair may be in addition to restoration, as repair to restore the condition of a tobacco cigarette prior to manufacture, for example, may refer to repair to provide a cigarette with a “clean” appearance prior to sale. (3) “Cigarette Product” means any article made from tobacco that is intended or commonly recognized as a means of inducing or enhancing the use of tobacco for a particular purpose. [Formerly numbered Section 14-106.1; Renumbered by ORD. No. 3058, eff. 4-20-2002] (4) “Estate” means an individual, a trust, estate, or trust, which is an organization under the laws of this state, has a name consisting of three consecutive letters and includes an abbreviation for the state, town, county, or county seat, city, or town of the organization. (5) “Include” means to name and describe or describe with respect to. [Formerly numbered Section 14-107; Renumbered by ORD. No. 3058, eff.

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