All distributors and all wholesalers shall retain purchase records that meet the requirements set forth in Section 22978.5 for all cigarettes or tobacco products purchased. The records shall be maintained for a period of one year from the date of purchase on the distributor’s or the wholesaler’s premises identified in the license, and thereafter, the records shall be made available for inspection by the board or a law enforcement agency for a period of four years. Any distributor or any wholesaler found in violation of these requirements, or any person who fails, refuses, or neglects to retain or make available invoices for inspection and copying in accordance with this section shall be subject to penalties pursuant to Section 22981.
Cal. Bus. & Prof. Code § 22978.1
License for Wholesalers and Distributors of Cigarettes and Tobacco Products
Known as the Cigarette and Tobacco Products Licensing Act
The act spans §§ 22970–22991 (65 sections).
Applied in 1 court decision — leading case Big Sandy Rancheria Enters. v. Rob Bonta (2021)
Most recently applied in Big Sandy Rancheria Enters. v. Rob Bonta (June 2021)
Added by Stats. 2003, Ch. 890, Sec. 1
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.