California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 30155
Official textleginfo.legislature.ca.govlast amended
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.
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