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 5. Collection of Tax [30301 - 30358]
( Chapter 5 added by Stats. 1959, Ch. 1040. ) ARTICLE 4. Miscellaneous Provisions [30351 - 30354.7]
( Article 4 added by Stats. 1959, Ch. 1040. ) 30353.
The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for or issuance of a permit, license, or registration number under this part, the applicant furnishes to the board a written partnership agreement that provides that all business assets shall be held in the name of the partnership.
(Added by Stats. 1996, Ch. 1003, Sec. 7. Effective January 1, 1997.)