California § 30432. 30432. (Amended by Stats. 1989, Ch. 634, Sec. 36.)

California Statutes

§ 30432. — 30432. (Amended by Stats. 1989, Ch. 634, Sec. 36.)

California § 30432.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 13.PART 13. CIGARETTE TAX

Ch. 7.CHAPTER 7. Requirements for Transporters

This text of California § 30432. (30432. (Amended by Stats. 1989, Ch. 634, Sec. 36.)) 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 § 30432. (2026).

Text

Each transporter who shall transport or possess or acquire for the purpose of transporting upon the highways, roads or streets of this state more than 400 cigarettes which are not contained in packages to which are affixed California cigarette tax stamps or meter impressions or tobacco products with a value of twenty-five dollars ($25) or more is required to have in the transporting vehicle during the period of transportation invoices, bills of lading or delivery tickets covering the cigarettes or tobacco products being transported which shall show the name and address of the consignor or seller, the name and address of the
					 consignee or purchaser and the quantity and brands of the cigarettes or tobacco products transported.

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Each transporter who shall transport or possess or acquire for the purpose of transporting upon the highways, roads or streets of this state more than 400 cigarettes which are not contained in packages to which are affixed California cigarette tax stamps or meter impressions or tobacco products with a value of twenty-five dollars ($25) or more is required to have in the transporting vehicle during the period of transportation invoices, bills of lading or delivery tickets covering the cigarettes or tobacco products being transported which shall show the name and address of the consignor or seller, the name and address of the
consignee or purchaser and the quantity and brands of the cigarettes or tobacco products transported.

Legislative History

Amended by Stats. 1989, Ch. 634, Sec. 36. Effective September 21, 1989.

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California § 30432., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/30432..