Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2019

Cigarette and Tobacco Products Tax Law


Article 2. Registration

Section 30151

30151. Registration of unlicensed distributors. Every distributor, except one to whom a license is issued under Article 1 (commencing with Section 30140), required under Section 30108 to collect the tax imposed under this part from a purchaser shall register with the board and give the names and addresses of all agents operating in this state, the location of all distribution or sales houses or offices or other places of business in this state, and such other information as the board may require.

History.—Stats. 1961, p. 2315, operative July 16, 1961, renumbered this section without other change from former Section 30161. Stats. 1982, Ch. 454, in effect January 1, 1983, substituted "(commencing with Section 30140)" for "of this chapter" after "Article 1."