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BTLG Table of Contents > Cigarette and Tobacco Products Tax Law > Chapter 4 > Section 30210

Cigarette and Tobacco Products Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 13. Cigarette Tax
Chapter 4. Determinations

Article 2.5. Payment by Unlicensed Persons1

Section 30210

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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.

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