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DIVISION 2. OTHER TAXES 6001-61050›PART 13. CIGARETTE TAX 30001-30483›CHAPTER 4. Determinations 30181-30285›ARTICLE 2.5. Payment by Unlicensed Persons 30210-30215

§ 30210

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

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.

(Added by Stats. 2003, Ch. 890, Sec. 10. Effective January 1, 2004.)

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California Revenue and Taxation Code

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