Revenue and Taxation Code section 30210

If any person becomes a cigarette or tobacco products distributor without first securing a license, the tax, and applicable penalties and interest, if any, become immediately due and payable on account of all cigarettes or tobacco products distributed. All cigarettes or tobacco products manufactured in this state or transported to this state, and no longer in the possession of the unlicensed distributor, are considered to have been distributed.

Source: Section 30210, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=30210.­ (updated Jan. 1, 2004; accessed Dec. 29, 2025).

Green check means up to date. Up to date

Verified:
Dec. 29, 2025

§ 30210's source at ca​.gov