Cal. Rev. & Tax. Code § 30155
Current through the 2023 Legislative Session.
Every person desiring to engage in the sale of cigarettes or tobacco products as a wholesaler shall file with the board an application, in that form as the board may prescribe, for a wholesaler's license. A wholesaler shall apply for and obtain a license for each place of business at which he or she engages in the business of selling cigarettes or tobacco products as a wholesaler.
Ca. Rev. and Tax. Code § 30155