{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30453","citation":"Rev. & Tax. Code, § 30453","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 8. Administration [30451. - 30459.8.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-8"},{"name":"ARTICLE 1. Administration [30451. - 30457.4.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-8/article-1"}],"history":"Amended by Stats. 1989, Ch. 634, Sec. 38.   Effective September 21, 1989.","effective":"1989-09-21","html":"<p>Every distributor and every person dealing in, transporting, or storing cigarettes or tobacco products in this state shall keep such records, receipts, invoices, and other pertinent papers with respect thereto in such form as the board may require.</p>","text":"Every distributor and every person dealing in, transporting, or storing cigarettes or tobacco products in this state shall keep such records, receipts, invoices, and other pertinent papers with respect thereto in such form as the board may require.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/administration-30453","source":"California Legislative Information bulk export (pubinfo)"}