{"data":{"id":"us-ca/rtc-30140","jurisdiction":"us-ca","citation":"RTC § 30140","heading":"","body":"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.","path":["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 1. Licenses and Bonds [30140. - 30149.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"f8cb016880df135cbde1dc2cb21fab1e6c09047b1c2dac7cf65441e3fd6b0ab0","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-30131.6","next":"us-ca/rtc-30140.1"},"notice":"GroundRules: Original legal text. Not legal advice."}