California Statutes
§ 30210. — 30210. (Added by Stats. 2003, Ch. 890, Sec. 10.)
California·Code RTC Revenue 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
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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California § 30210. (30210. (Added by Stats. 2003, Ch. 890, Sec. 10.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 2003, Ch. 890, Sec. 10. Effective January 1, 2004.