California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 13. CIGARETTE TAX |
Chapter 3. Licenses, Bonds and Registration |
ARTICLE 3. Wholesalers |
Section 30155.
Latest version.
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Every person desiring to engage in the sale of cigarettes or tobacco products as a wholesaler shall file with the board an application, in that form as the board may prescribe, for a wholesaler's license. A wholesaler shall apply for and obtain a license for each place of business at which he or she engages in the business of selling cigarettes or tobacco products as a wholesaler.
(Amended by Stats. 1994, Ch. 903, Sec. 12. Effective January 1, 1995.)