This publication is designed to help cigarette distributors understand the California Cigarette and Tobacco Products Licensing Program and the Cigarette Tax Stamp Program. It provides general information on cigarette and tobacco products taxes, how to become a licensed cigarette distributor, and how to purchase California cigarette tax stamps. If you cannot find the information you need about purchasing cigarette tax stamps in this publication, please call the Stamp Desk at 1-916-341-6923. Representatives are available to assist you Monday through Friday, 8:00 a.m. to 5:00 p.m. (Pacific time), excluding state holidays. If you have general tax questions, please see page 9 for contact information.