California Statutes

§ 30454. — 30454. (Amended by Stats. 2021, Ch. 432, Sec. 28.)

California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 13. PART 13. CIGARETTE TAX·Ch. 8. CHAPTER 8. Administration·Art. 1. ARTICLE 1. Administration
(a)The department or its authorized representative may make examinations of the books, papers, records, and equipment of any person dealing in, transporting, or storing cigarettes or tobacco products and other investigations as it may deem necessary in carrying out the provisions of this part.
(b)In addition to any other reports required under this part, the department may, by rule or otherwise, require additional, other, or supplemental reports from licensed distributors, dealers, transporters, common and private carriers, warehouse workers, bailees, and other persons, including reports of shipments of cigarettes or tobacco products from a point outside this state to a point within this state, and prescribe the form, including verification, of the information to be given on, and t

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California § 30454. (30454. (Amended by Stats. 2021, Ch. 432, Sec. 28.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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Legislative History

Amended by Stats. 2021, Ch. 432, Sec. 28. (SB 824) Effective January 1, 2022.
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