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.
Cal. Rev. & Tax. Code § 30453
Administration
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)
Amended by Stats. 1989, Ch. 634, Sec. 38
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.