California Revenue and Taxation Code 30453 – Every distributor and every person dealing in, transporting, or …
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Every distributor and every person dealing in, transporting, or storing cigarettes or tobacco products in this state shall keep such records, receipts, invoices, and other pertinent papers with respect thereto in such form as the board may require.
(Amended by Stats. 1989, Ch. 634, Sec. 38. Effective September 21, 1989.)
Terms Used In California Revenue and Taxation Code 30453
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
- 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