Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Cigarette and Tobacco Products Tax Law

CHAPTER 3. LICENSES, BONDS AND REGISTRATION.

Article 3. Wholesalers1

Section 30155

30155. Wholesaler's license. 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.

History.—Stats. 1994, Ch. 903, in effect January 1, 1995, added "or tobacco products" after "sale of cigarettes" in the first sentence and "of selling cigarettes" in the second sentence; substituted "that" for "such" after "an application, in" in the first sentence; and added "or she" after "at which he" in the second sentence.

1Article 3 was added by Stats. 1968, p. 2249, in effect November 13, 1968.