{"data":{"id":"us-ca/rtc-30453","jurisdiction":"us-ca","citation":"RTC § 30453","heading":"","body":"Every distributor and every person dealing in, transporting, or storing cigarettes or tobacco products in this state shall keep such records, receipts, invoices, and other pertinent papers with respect thereto in such form as the board may require.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 13. CIGARETTE TAX [30001. - 30483.]","CHAPTER 8. Administration [30451. - 30459.8.]","ARTICLE 1. Administration [30451. - 30457.4.]"],"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":"348b617ad13f35917223e7a6c2c39bc7aab5ea1690e31ed49d3bda554f042985","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-30452","next":"us-ca/rtc-30454"},"notice":"GroundRules: Original legal text. Not legal advice."}