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DIVISION 2. OTHER TAXES 6001-60709›PART 13. CIGARETTE TAX 30001-30483›CHAPTER 3. Licenses, Bonds and Registration 30140-30159›ARTICLE 3. Wholesalers 30155-30159

§ 30155

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

Every person desiring to engage in the sale of cigarettes or tobacco products as a wholesaler shall file with the board an application, in that form as the board may prescribe, for a wholesaler’s license. A wholesaler shall apply for and obtain a license for each place of business at which he or she engages in the business of selling cigarettes or tobacco products as a wholesaler.

(Amended by Stats. 1994, Ch. 903, Sec. 12. Effective January 1, 1995.)

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California Revenue and Taxation Code

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