Notwithstanding any other provision of law, in an action brought in the name of the people of the State of California against any person for failure to comply with Chapter 10A (commencing with Section 375) of Title 15 of the United States Code, otherwise known as the "Jenkins Act," the court, to the extent not expressly prohibited by federal law, shall award fees and costs, including reasonable attorney's fees, to the people if the people succeed on any claim to enforce the Jenkins Act. Any attorney's fees awarded under this section shall be in addition to any other remedies or penalties available under all other laws of this state.
§ 1021.10.Fees and Costs In Action For Failure to Comply With Jenkins Act
Title 14. Of Miscellaneous Provisions · Chapter 6. Of Costs · Enacted 1766 · no amendments on record · Last verified July 28, 2026
In one sentenceSection 1021.10 requires the court, to the extent federal law allows, to award the People of the State of California fees and costs, including reasonable attorney's fees, when the state succeeds on any claim to enforce the federal Jenkins Act cigarette-reporting requirements.
Full Text of § 1021.10
Plain-English Summary
The Jenkins Act is a federal law requiring out-of-state cigarette sellers to report sales into a state to that state's tax authorities, making it harder to dodge state cigarette taxes through mail-order or remote sales. This section backs enforcement of that law with a fee-shifting rule that favors the state.
When an action is brought in the name of the People of the State of California against someone for failing to comply with the Jenkins Act, and the People succeed on any claim in that enforcement action, the court must award fees and costs, including reasonable attorney's fees, so long as doing so isn't expressly prohibited by federal law.
The award is cumulative rather than exclusive: attorney's fees awarded under this section come in addition to whatever other remedies or penalties state law otherwise makes available for the same violation.
Frequently Asked Questions
What triggers a fee award under Section 1021.10?
The People of the State of California succeeding on any claim in an action to enforce the federal Jenkins Act's cigarette-sale reporting requirements.
Is the fee award mandatory?
Yes, to the extent not expressly prohibited by federal law -- the statute directs the court to award fees and costs once the People succeed on a Jenkins Act claim.
Do these fees replace other penalties available under state law?
No. Section 1021.10 makes the fee award additional to any other remedies or penalties available under all other laws of the state.
Amendment History
Added by Stats 2002 ch 686 (SB 1766),s 2, eff. 1/1/2003.
Source & verification. Section text is reproduced verbatim from
the Deering's California Codes Annotated / vLex. Enacted by the California Legislature.
Last verified July 28, 2026.
· Official source
Also known as: ccp 1021.10 jenkins act attorney feescalifornia cigarette tax enforcement attorney fees