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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 13. CIGARETTE TAX 30001-30483›CHAPTER 8. Administration 30451-30459.8›ARTICLE 1. Administration 30451-30457.4

§ 30453

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

Every distributor and every person dealing in, transporting, or storing cigarettes or tobacco products in this state shall keep such records, receipts, invoices, and other pertinent papers with respect thereto in such form as the board may require.

(Amended by Stats. 1989, Ch. 634, Sec. 38. Effective September 21, 1989.)

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California Revenue and Taxation Code

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