(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.
Source:
Section 30140.1, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=30140.1..