Revenue and Taxation Code section 30478

It shall be a misdemeanor for any retailer, as defined in Section 6015, to knowingly purchase cigarettes or tobacco products for resale from any person except a distributor or wholesaler licensed pursuant to this part.

Source: Section 30478, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=30478. (updated Sep. 21, 1989; accessed Jun. 9, 2025).

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Last Updated

Sep. 21, 1989

§ 30478’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_30478

Original Source: Section 30478, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=30478. (last accessed May 12, 2025).