§ 30140. — 30140. (Amended by Stats. 1989, Ch. 634, Sec. 18.)

California § 30140.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 2.: DIVISION 2. OTHER TAXES
• Part 13.: PART 13. CIGARETTE TAX
• Ch. 3.: CHAPTER 3. Licenses, Bonds and Registration
• Art. 1.: ARTICLE 1. Licenses and Bonds

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.