GroundRules
RTC § 30155
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 13. CIGARETTE TAX [30001. - 30483.]
- CHAPTER 3. Licenses, Bonds and Registration [30140. - 30159.]
- ARTICLE 3. Wholesalers [30155. - 30159.]
Every person desiring to engage in the sale of cigarettes or tobacco products as a wholesaler shall file with the board an application, in that form as the board may prescribe, for a wholesaler’s license. A wholesaler shall apply for and obtain a license for each place of business at which he or she engages in the business of selling cigarettes or tobacco products as a wholesaler.
Collected 2026-09-14T05:56:33Z. Source file · JSON