Section 30478.

Cal. Revenue and Taxation Code - RTC § 30478.
in effect
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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.

References

referencesCal. Revenue and Taxation Code - RTC § 6015.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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