Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2019

Cigarette and Tobacco Products Tax Law


Article 1. Administration

Section 30453

30453. Records. Every distributor and every person dealing in, transporting, or storing cigarettes or tobacco products in this state shall keep such records, receipts, invoices, and other pertinent papers with respect thereto in such form as the board may require.

History.—Stats. 1989, Ch. 634, in effect September 21, 1989 added "or tobacco products" after "storing cigarettes" and substituted "state" for "State" before "shall keep such".