{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30140","citation":"Rev. & Tax. Code, § 30140","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 13. CIGARETTE TAX [30001. - 30483.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13"},{"name":"CHAPTER 3. Licenses, Bonds and Registration [30140. - 30159.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-3"},{"name":"ARTICLE 1. Licenses and Bonds [30140. - 30149.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-3/article-1"}],"history":"Amended by Stats. 1989, Ch. 634, Sec. 18.   Effective September 21, 1989.","effective":"1989-09-21","html":"<p>Every person desiring to engage in the sale of cigarettes or tobacco products as a distributor (including a common carrier or authorized person mentioned in Section <a href=\"/rtc/30104\">30104</a>), except a person who desires merely to sell or accept orders for cigarettes or tobacco products which are to be transported from a point outside this state to a consumer within this state, shall file with the board an application, in such form as the board may prescribe, for a distributor’s license. A distributor shall apply for and obtain a license for each place of business at which he or she engages in the business of distributing cigarettes or tobacco products.</p>","text":"Every person desiring to engage in the sale of cigarettes or tobacco products as a distributor (including a common carrier or authorized person mentioned in Section 30104), except a person who desires merely to sell or accept orders for cigarettes or tobacco products which are to be transported from a point outside this state to a consumer within this state, shall file with the board an application, in such form as the board may prescribe, for a distributor’s license. A distributor shall apply for and obtain a license for each place of business at which he or she engages in the business of distributing cigarettes or tobacco products.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/licenses-and-bonds-30140","source":"California Legislative Information bulk export (pubinfo)"}