Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2021

Cigarette and Tobacco Products Tax Law


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".