California § 30210. 30210. (Added by Stats. 2003, Ch. 890, Sec. 10.)

California Statutes

§ 30210. — 30210. (Added by Stats. 2003, Ch. 890, Sec. 10.)

California § 30210.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 13.PART 13. CIGARETTE TAX

Ch. 4.CHAPTER 4. Determinations

Art. 2.5.ARTICLE 2.5. Payment by Unlicensed Persons

This text of California § 30210. (30210. (Added by Stats. 2003, Ch. 890, Sec. 10.)) 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 § 30210. (2026).

Text

If any person becomes a cigarette or tobacco products distributor without first securing a license, the tax, and applicable penalties and interest, if any, become immediately due and payable on account of all cigarettes or tobacco products distributed. All cigarettes or tobacco products manufactured in this state or transported to this state, and no longer in the possession of the unlicensed distributor, are considered to have been distributed.

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If any person becomes a cigarette or tobacco products distributor without first securing a license, the tax, and applicable penalties and interest, if any, become immediately due and payable on account of all cigarettes or tobacco products distributed. All cigarettes or tobacco products manufactured in this state or transported to this state, and no longer in the possession of the unlicensed distributor, are considered to have been distributed.

Legislative History

Added by Stats. 2003, Ch. 890, Sec. 10. Effective January 1, 2004.

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California § 30210., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/30210..