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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 7. Requirements for Transporters
Section 30432
30432. Invoices covering shipment. Each transporter who shall transport or possess or acquire for the purpose of transporting upon the highways, roads or streets of this state more than 400 cigarettes which are not contained in packages to which are affixed California cigarette tax stamps or meter impressions or tobacco products with a value of twenty-five dollars ($25) or more is required to have in the transporting vehicle during the period of transportation invoices, bills of lading or delivery tickets covering the cigarettes or tobacco products being transported which shall show the name and address of the consignor or seller, the name and address of the consignee or purchaser and the quantity and brands of the cigarettes or tobacco products transported.
History—Stats. 1967, p. 2522, operative August 1, 1967, substituted "more than 200" for "any" and "in the transporting vehicle during the period of transportation" for "in his actual possession," and added "delivery tickets" and the last phrase indicating what the invoices, etc., must show. Stats. 1968, p. 2121, in effect November 13, 1968, substituted "400" for "200". Stats. 1989, Ch. 634, in effect September 21, 1989, added "or tobacco … ($25) or more" after "impressions" and added "or tobacco products" after "cigarettes".