California Revenue and Taxation Code Section 30478

CA Rev & Tax Code § 30478 (2017)  

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.

(Amended by Stats. 1989, Ch. 634, Sec. 42. Effective September 21, 1989.)

Last modified: October 25, 2018