Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 13. CIGARETTE TAX [30001 - 30483]
( Part 13 added by Stats. 1959, Ch. 1040. ) CHAPTER 3. Licenses, Bonds and Registration [30140 - 30159]
( Chapter 3 added by Stats. 1959, Ch. 1040. ) ARTICLE 1. Licenses and Bonds [30140 - 30149]
( Article 1 added by Stats. 1959, Ch. 1040. ) 30140.
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.
(Amended by Stats. 1989, Ch. 634, Sec. 18. Effective September 21, 1989.)