Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2022
Cigarette and Tobacco Products Licensing Act Annotations
Untaxed tobacco products are stored at a California warehouse, and the tobacco products are sold to a customer outside this state. Only a licensed manufacturer, importer, or distributor may store untaxed tobacco products in this state. Therefore, the owner of the untaxed tobacco products stored in this state must obtain one of these licenses. 1/2/20.