{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30215","citation":"Rev. & Tax. Code, § 30215","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 4. Determinations [30181. - 30285.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-4"},{"name":"ARTICLE 2.5. Payment by Unlicensed Persons [30210. - 30215.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-4/article-2.5"}],"history":"Added by Stats. 2003, Ch. 890, Sec. 10.   Effective January 1, 2004.","effective":"2004-01-01","html":"<p>No action taken pursuant to this article relieves the unlicensed person in any way from the penal provisions of this part.</p>","text":"No action taken pursuant to this article relieves the unlicensed person in any way from the penal provisions of this part.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/payment-by-unlicensed-persons-30215","source":"California Legislative Information bulk export (pubinfo)"}