GroundRules
← Search the law
California · Through 2026-09-13

RTC § 30140

Read at publisher ↗
Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 13. CIGARETTE TAX [30001. - 30483.]
  4. CHAPTER 3. Licenses, Bonds and Registration [30140. - 30159.]
  5. ARTICLE 1. Licenses and Bonds [30140. - 30149.]

Every person desiring to engage in the sale of cigarettes or tobacco products as a distributor (including a common carrier or authorized person mentioned in Section 30104), except a person who desires merely to sell or accept orders for cigarettes or tobacco products which are to be transported from a point outside this state to a consumer within this state, shall file with the board an application, in such form as the board may prescribe, for a distributor’s license. A distributor shall apply for and obtain a license for each place of business at which he or she engages in the business of distributing cigarettes or tobacco products.

Collected 2026-09-14T05:56:33Z. Source file · JSON

Browse this collection