California Revenue and Taxation Code

§ 30140

RTC § 30140 Effective Sep 21, 1989Div. 2 · Part 13 · Ch. 3 · Art. 1

Statute text

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.

Legislative history

Amended by Stats. 1989, Ch. 634, Sec. 18. Effective September 21, 1989.