Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2011
Cigarette and Tobacco Products Tax Law
CHAPTER 4. DETERMINATIONS.
Article 2.5. Payment by Unlicensed Persons1
30210. Immediate liability for tax. 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.
1Article 2.5 was added by Stats. 2003, Ch. 890 (AB 71), in effect January 1, 2004.