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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 13. CIGARETTE TAX 30001-30483›CHAPTER 3. Licenses, Bonds and Registration 30140-30159›ARTICLE 1. Licenses and Bonds 30140-30149

§ 30140.1

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

(a) The board may adopt rules and regulations which provide for the issuance of a license to a person who is not engaged in business in this state.

(b) A holder of a license shall collect the tax imposed by this part, give receipts for the collected tax, and pay the tax to the board in the same manner as licensees engaged in business in this state.

(Added by Stats. 1989, Ch. 634, Sec. 19. Effective September 21, 1989.)

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California Revenue and Taxation Code

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