Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Cigarette and Tobacco Products Tax Law

CHAPTER 3. LICENSES, BONDS AND REGISTRATION.

Article 3. Wholesalers1

Section 30157

30157. Issuance and display of license. Upon receipt of a completed application, the board shall issue to the applicant a license as a wholesaler. A separate license shall be issued for each place of business of the wholesaler within the state. A license is valid only for engaging in business as a wholesaler 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.

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