California Statutes
§ 30478. — 30478. (Amended by Stats. 1989, Ch. 634, Sec. 42.)
California § 30478.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 13.PART 13. CIGARETTE TAX
Ch. 10.CHAPTER 10. Violations
This text of California § 30478. (30478. (Amended by Stats. 1989, Ch. 634, Sec. 42.)) 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 § 30478. (2026).
Text
It shall be a misdemeanor for any retailer, as defined in Section 6015, to knowingly purchase cigarettes or tobacco products for resale from any person except a distributor or wholesaler licensed pursuant to this part.
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Legislative History
Amended by Stats. 1989, Ch. 634, Sec. 42. Effective September 21, 1989.
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Bluebook (online)
California § 30478., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/30478..