California Statutes
§ 30140.1. — 30140.1. (Added by Stats. 1989, Ch. 634, Sec. 19.)
California § 30140.1.
JurisdictionCalifornia
Code RTCRevenue 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
This text of California § 30140.1. (30140.1. (Added by Stats. 1989, Ch. 634, Sec. 19.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 30140.1. (2026).
Text
(a)The board may adopt rules and regulations which provide for the issuance of a license to a person who is not engaged in business in this state.
(b)A holder of a license shall collect the tax imposed by this part, give receipts for the collected tax, and pay the tax to the board in the same manner as licensees engaged in business in this state.
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Legislative History
Added by Stats. 1989, Ch. 634, Sec. 19. Effective September 21, 1989.
Nearby Sections
2
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Bluebook (online)
California § 30140.1., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/30140.1..