Laws, Regulations and Annotations


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 10. Violations

Section 30478

30478. Penalty; retailer purchasing from unauthorized persons. It shall be a misdemeanor for any retailer, as defined in Section 6015, to knowingly purchase cigarettes or tobacco products for resale from any person except a distributor or wholesaler licensed pursuant to this part.

History—Added by Stats. 1968, p. 2251, in effect November 13, 1968. Stats. 1989, Ch. 634, in effect September 21, 1989, added "or tobacco products" after "cigarettes".