California Revenue and Taxation Code 30210 – If any person becomes a cigarette or tobacco products distributor …
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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.
(Added by Stats. 2003, Ch. 890, Sec. 10. Effective January 1, 2004.)
Terms Used In California Revenue and Taxation Code 30210
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19