Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2012

Cigarette and Tobacco Products Tax Law


Article 1. Licenses and Bonds

Section 30147

30147. Issuance and display of license. Upon receipt of a completed application and such bonds or other security as may be required by the board under this part, the board shall issue to the applicant a license as a distributor. A separate license shall be issued for each place of business of the distributor within the State. A license is valid only for engaging in business as a distributor at the place designated thereon, and it shall at all times be conspicuously displayed at the place for which issued. The license is not transferable and is valid until canceled, suspended, or revoked.