Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 30210 — Payment by Unlicensed Persons
Cal. Rev. & Tax. Code § 30210
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2004-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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…
Citator
Cal. Rev. & Tax. Code § 30210 — Payment by Unlicensed Persons is in force in the current edition of the Code, and nothing recorded condemns it.
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.