{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30478","citation":"Rev. & Tax. Code, § 30478","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 10. Violations [30471. - 30483.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-10"}],"history":"Amended by Stats. 1989, Ch. 634, Sec. 42.   Effective September 21, 1989.","effective":"1989-09-21","html":"<p>It shall be a misdemeanor for any retailer, as defined in Section <a href=\"/rtc/6015\">6015</a>, to knowingly purchase cigarettes or tobacco products for resale from any person except a distributor or wholesaler licensed pursuant to this part.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/violations-30478","source":"California Legislative Information bulk export (pubinfo)"}