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Business Taxes Law Guide—Revision 2024
Cigarette and Tobacco Products Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 13. Cigarette Tax
Chapter 7. Requirements for Transporters
Section 30431
30431. Transporter's permit. Any transporter desiring to possess or acquire for transportation or transport upon the highways, roads or streets of this state more than 400 cigarettes which are not contained in packages to which are affixed California cigarette stamps or meter impressions or tobacco products with a value of twenty-five dollars ($25) or more shall obtain a permit from the board authorizing such transporter to possess or acquire for transportation or transport the cigarettes or tobacco products, and he shall have the permit in the transporting vehicle during the period of transportation of the cigarettes or tobacco products. The application for the permit shall be in such form and shall contain such information as may be prescribed by the board. The board may issue a permit for a single load or shipment or for a number of loads or shipments to be transported under specified conditions.
History—Stats. 1967, p. 2522, operative August 1, 1967, substituted "more than 200 cigarettes" for "any cigarettes" and "in the transporting vehicle during the period of transportation of the cigarettes" for "in his possession while the cigarettes are in his possession." Stats. 1968, p. 2121, in effect November 13, 1968, substituted "400" for "200". Stats. 1989, Ch. 634, in effect September 21, 1989, added "or tobacco … ($25) or more" after "impressions" and added "or tobacco products" after "cigarettes" in first sentence.