California Revenue and Taxation Code

§ 30210

RTC § 30210 Effective Jan 1, 2004Div. 2 · Part 13 · Ch. 4 · Art. 2.5

Statute text

If any person becomes a cigarette or tobacco products distributor without first securing a license, the tax, and applicable penalties and interest, if any, become immediately due and payable on account of all cigarettes or tobacco products distributed. All cigarettes or tobacco products manufactured in this state or transported to this state, and no longer in the possession of the unlicensed distributor, are considered to have been distributed.

Legislative history

Added by Stats. 2003, Ch. 890, Sec. 10. Effective January 1, 2004.