Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Cigarette and Tobacco Products Tax Law


Article 2.5. Payment by Unlicensed Persons1

Section 30215

30215. Applicable penal provisions. No action taken pursuant to this article relieves the unlicensed person in any way from the penal provisions of this part.

1Article 2.5 was added by Stats. 2003, Ch. 890 (AB 71), in effect January 1, 2004.