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Business Taxes Law Guide—Revision 2024

Cigarette and Tobacco Products Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 13. Cigarette Tax
Chapter 3. Licenses, Bonds and Registration

Article 3. Wholesalers1

Section 30156


30156. Fee or bond prohibited. No fee shall be charged nor shall a bond be required of any person for the issuance to him of a wholesaler's license.


1Article 3 was added by Stats. 1968, p. 2249, in effect November 13, 1968.