GroundRules
RTC § 30478
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 10. Violations [30471. - 30483.]
It shall be a misdemeanor for any retailer, as defined in Section 6015, to knowingly purchase cigarettes or tobacco products for resale from any person except a distributor or wholesaler licensed pursuant to this part.
Collected 2026-10-26T05:58:47Z. Source file · JSON