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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 1. Licenses and Bonds
Section 30140.1
30140.1. Licenses; persons not engaged in business in this State. (a) The board may adopt rules and regulations which provide for the issuance of a license to a person who is not engaged in business in this state.
(b) A holder of a license shall collect the tax imposed by this part, give receipts for the collected tax, and pay the tax to the board in the same manner as licensees engaged in business in this state.
History—Added by Stats. 1989, Chapter 634, in effect September 21, 1989.