CA AB2184

Requires the Board of Equalization to submit a report to the Legislature no later than January 1, 2018 evaluating the average actual costs of applying cigarette tax stamps or meter impressions to packages, including labor, bonding, warehousing, and stamping equipment costs.

Mandates the report be updated and submitted to the Legislature every two years thereafter.

Changes the previous reporting deadline from July 1, 2005 to January 1, 2018.

Applies to the Cigarette and Tobacco Products Tax Law, which imposes a tax of $0.87 per package of 20 cigarettes on distributors.