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 3. Wholesalers [30155 - 30159]
( Article 3 added by Stats. 1968, Ch. 1187. ) 30155.
Every person desiring to engage in the sale of cigarettes or tobacco products as a wholesaler shall file with the board an application, in that form as the board may prescribe, for a wholesaler’s license. A wholesaler shall apply for and obtain a license for each place of business at which he or she engages in the business of selling cigarettes or tobacco products as a wholesaler.
(Amended by Stats. 1994, Ch. 903, Sec. 12. Effective January 1, 1995.)