California — Tobacco Manufacturer And Importer Bond
California's JUS-TOB14 manufacturer/importer bond has separate directory and sovereign-immunity conditions. Identify which condition the Attorney General requires before arranging the bond; this is not the ordinary distributor tax-security form.
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- Recorded state
- California
- Bond type
- Cigarette / Tobacco Tax Bond
- Category
- Business operations & taxes
What this bond does
Newly qualified nonparticipating manufacturers need a bond to enter California's Tobacco Directory, as do those the Attorney General determines pose an elevated risk. Separately, a manufacturer or importer may post a bond instead of the required sovereign-immunity waiver. Signing a waiver does not remove an independent directory bond requirement.
- Who needs it
- Cigarette manufacturers and importers responding to the Attorney General's directory or sovereign-immunity requirements. An importer undertaking joint and several responsibility for a nonparticipating manufacturer should identify that relationship and the applicable condition.
- Who it protects
- California is the obligee. The directory condition covers the nonparticipating manufacturer's or responsible importer's escrow duties and penalties, directory obligations including fees, costs, attorney's fees and removal-related refunds, and covered state cigarette/tobacco taxes for the certification year and next calendar year. The immunity-alternative condition covers all duties under the Licensing Act, the specified escrow law, Part 13 cigarette/tobacco tax law and implementing regulations. It protects the State's covered claims, not the manufacturer's trading losses.
Your bond option
This is the option on record for this bond.
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The bond amount describes the limit of the bond obligation, not the price. A listed amount does not establish what the requesting party requires. The premium is what you pay and must be confirmed for the actual option. An E&O limit, where listed, is separate errors and omissions insurance.
Sources
- Attorney General JUS-TOB14 — complete currently selected manufacturer/importer bond (opens in a new tab)Checked October 27, 2026
- Attorney General current Tobacco Directory forms (opens in a new tab)Checked October 27, 2026
- Current Business and Professions Code22979 — complete section (opens in a new tab)Checked October 27, 2026
- Current Revenue and Taxation Code30165.1 — selected(a) and(c)(6) (opens in a new tab)Checked October 27, 2026
- Attorney General regulations — complete selected999.24–999.26 (opens in a new tab)Checked October 27, 2026
Have these ready
- Attorney General notice identifying directory security, the immunity alternative or both conditions.
- Exact licensed manufacturer/importer name, business address and responsible importer relationship.
- Relevant current/predecessor California sales and escrow history for the required calculation.
- Current JUS-TOB14 instructions, effective date, entity signatures and surety authority.
- Separate directory certifications, licensing and escrow requirements.
Questions about this bond
Must every manufacturer buy this bond instead of signing a waiver?
The licensing law provides a sovereign-immunity waiver or bond alternative. A newly qualified or elevated-risk nonparticipating manufacturer also has a separate directory bond requirement; a waiver does not satisfy that requirement. Match the Attorney General's actual direction.
Is the amount always $50,000?
No. That is the floor in a greater-of calculation using the applicable largest escrow requirement from the most recent five calendar years' California sales. Have the Attorney General confirm the required applicant-specific amount.
Does a three-year directory requirement mean a three-year automatic expiry?
No. The posted bond is continuing, with its own sixty-day registered-notice withdrawal provision and protection for existing obligations. The statutory period for maintaining security and the bond's cancellation procedure are different.
Does this replace my distributor tax security or escrow deposits?
Do not assume it does. JUS-TOB14 covers the selected manufacturer/importer obligations. Keep any separately required distributor security, directory filing and escrow deposit arrangements unless the responsible authority confirms how they are satisfied.

