State Codes and Statutes

Statutes > California > Rtc > 30140-30149

REVENUE AND TAXATION CODE
SECTION 30140-30149



30140.  Every person desiring to engage in the sale of cigarettes or
tobacco products as a distributor (including a common carrier or
authorized person mentioned in Section 30104), except a person who
desires merely to sell or accept orders for cigarettes or tobacco
products which are to be transported from a point outside this state
to a consumer within this state, shall file with the board an
application, in such form as the board may prescribe, for a
distributor's license. A distributor shall apply for and obtain a
license for each place of business at which he or she engages in the
business of distributing cigarettes or tobacco products.




30140.1.  (a) The board may adopt rules and regulations which
provide for the issuance of a license to a person who is not engaged
in business in this state.
   (b) A holder of a license shall collect the tax imposed by this
part, give receipts for the collected tax, and pay the tax to the
board in the same manner as licensees engaged in business in this
state.


30141.  Every applicant for a license as a distributor shall file
with the board, security in the amount and form as the board
prescribes. Any security in the form of cash, insured deposits in
banks or savings and loan institutions, or a bond or bonds duly
executed by an admitted surety insurer, payable to the state,
conditioned upon faithful performance of all the requirements of this
part and expressly providing for the payment of all taxes,
penalties, and other obligations of the person arising out of this
part shall be held by the board in trust to be used solely in the
manner provided in this section.



30142.  (a) The board shall fix the amount of the security required
of any distributor and may increase or reduce the amount at any time.
A minimum security in the amount of one thousand dollars ($1,000)
shall be furnished by every distributor that is required to be
licensed.
   (b) Except as provided in subdivision (d), if a distributor
desires to defer payments for stamps or meter register settings, as
provided in Article 2 (commencing with Section 30166) of Chapter 3.5,
the board shall require a security as follows:
   (1) If a distributor elects, under Section 30168, to make payments
on a monthly basis, the board shall require a security equal to not
less than 70 percent of the amount and no more than twice the amount,
as fixed by the board, of the distributor's purchases of stamps and
meter register settings for which payment may be deferred.
   (2) If a distributor elects, under Section 30168, to make payments
on a twice-monthly basis, the board shall require a security equal
to not less than 50 percent of the amount and no more than twice the
amount, as fixed by the board, of the distributor's purchases of
stamps and meter register settings for which payment may be deferred.
   (3) If a distributor elects, under Section 30168, to make payments
on a weekly basis, the board shall require a security equal to not
less than 25 percent of the amount and no more than twice the amount,
as fixed by the board, of the distributor's purchases of stamps and
meter register settings for which payment may be deferred.
   (c) The security required by the board pursuant to subdivision (b)
may be in the form of any of the following, in the amount required
by paragraph (1) or (2) of subdivision (b):
   (1) Cash, or a cash equivalent.
   (2) A surety bond.
   (d) Upon authorization by the board, no additional security shall
be required for a distributor that desires to defer payments for
stamps or meter register settings, as provided in Article 2
(commencing with Section 30166) of Chapter 3.5, if the distributor's
average monthly purchase of stamps or meter register settings for the
previous 12 months does not exceed seventy-two thousand (72,000)
stamps or meter register settings and if the distributor meets all of
the following:
   (1) Has been licensed under this part for a minimum of five years.
   (2) Has not been delinquent in the filing of any reports or
returns required under this part for the preceding three consecutive
years.
   (3) Has not been delinquent in the payment of any tax under this
part, or for any other tax or fee administered or collected by the
board, for the preceding three consecutive years.
   (4) Provides to the board and updates, as necessary, an electronic
mail address for the purpose of receiving payment information,
including, but not limited to, amounts owing for stamps and meter
register settings purchased.
   (5) Any other criteria the board may require.



30143.  Every bond shall contain a provision substantially to the
effect that when the surety exercises his right to withdraw as surety
the withdrawal shall be effective on the first day of the calendar
month after receipt of the notice by the board if the notice is
received on or before the fifteenth day of the month, otherwise the
withdrawal shall be effective on the first day of the second calendar
month after receipt of the notice by the board.



30144.  The license of any distributor may be suspended without
prior notice upon cancellation of his or her bond, or if the bond
becomes void or unenforceable for any reason, or if the distributor
fails to pay any amounts due under this part. The license shall be
reinstated if the distributor files a valid bond, provides other
security as defined in Section 30141 or pays the delinquent amounts,
as the case may be. Upon the petition of any distributor whose
license has been suspended under this section, a hearing shall be
afforded him or her after five days' notice of the time and place of
hearing.


30146.  Upon receipt of a certificate of the board setting forth the
amount of a distributor's delinquencies, the State Treasurer shall
pay to the board the amount so certified from the money deposited
with him by the distributor or from the amounts received from the
sale of bonds or other obligations deposited with the Treasurer by
the distributor. Securities deposited with the State Treasurer which
have a prevailing market price may be sold by him for the purposes of
this section at private sale at a price not lower than the
prevailing market price thereof.



30147.  Upon receipt of a completed application and such bonds or
other security as may be required by the board under this part, the
board shall issue to the applicant a license as a distributor. A
separate license shall be issued for each place of business of the
distributor within the State. A license is valid only for engaging in
business as a distributor at the place designated thereon, and it
shall at all times be conspicuously displayed at the place for which
issued. The license is not transferable and is valid until canceled,
suspended, or revoked.



30148.  Whenever any distributor fails to comply with any provision
of this part or any rule or regulations of the board prescribed and
adopted under this part, the board upon hearing, after giving the
distributor at least 10 days' notice in writing specifying the time
and place of hearing and requiring him to show cause why his license
should not be revoked, may revoke the license held by him. The notice
may be served personally or by mail in the manner prescribed for
service of notice of a deficiency determination. The board shall not
issue a new license to a distributor whose license has been revoked
unless it is satisfied that he will comply with the provisions of
this part and the rules and regulations of the board.




30149.  Any person required to obtain a license as a distributor
under this chapter who engages in business as a distributor without a
license or after a license has been canceled, suspended, or revoked,
and each officer of any corporation which so engages in business, is
guilty of a misdemeanor.

State Codes and Statutes

Statutes > California > Rtc > 30140-30149

REVENUE AND TAXATION CODE
SECTION 30140-30149



30140.  Every person desiring to engage in the sale of cigarettes or
tobacco products as a distributor (including a common carrier or
authorized person mentioned in Section 30104), except a person who
desires merely to sell or accept orders for cigarettes or tobacco
products which are to be transported from a point outside this state
to a consumer within this state, shall file with the board an
application, in such form as the board may prescribe, for a
distributor's license. A distributor shall apply for and obtain a
license for each place of business at which he or she engages in the
business of distributing cigarettes or tobacco products.




30140.1.  (a) The board may adopt rules and regulations which
provide for the issuance of a license to a person who is not engaged
in business in this state.
   (b) A holder of a license shall collect the tax imposed by this
part, give receipts for the collected tax, and pay the tax to the
board in the same manner as licensees engaged in business in this
state.


30141.  Every applicant for a license as a distributor shall file
with the board, security in the amount and form as the board
prescribes. Any security in the form of cash, insured deposits in
banks or savings and loan institutions, or a bond or bonds duly
executed by an admitted surety insurer, payable to the state,
conditioned upon faithful performance of all the requirements of this
part and expressly providing for the payment of all taxes,
penalties, and other obligations of the person arising out of this
part shall be held by the board in trust to be used solely in the
manner provided in this section.



30142.  (a) The board shall fix the amount of the security required
of any distributor and may increase or reduce the amount at any time.
A minimum security in the amount of one thousand dollars ($1,000)
shall be furnished by every distributor that is required to be
licensed.
   (b) Except as provided in subdivision (d), if a distributor
desires to defer payments for stamps or meter register settings, as
provided in Article 2 (commencing with Section 30166) of Chapter 3.5,
the board shall require a security as follows:
   (1) If a distributor elects, under Section 30168, to make payments
on a monthly basis, the board shall require a security equal to not
less than 70 percent of the amount and no more than twice the amount,
as fixed by the board, of the distributor's purchases of stamps and
meter register settings for which payment may be deferred.
   (2) If a distributor elects, under Section 30168, to make payments
on a twice-monthly basis, the board shall require a security equal
to not less than 50 percent of the amount and no more than twice the
amount, as fixed by the board, of the distributor's purchases of
stamps and meter register settings for which payment may be deferred.
   (3) If a distributor elects, under Section 30168, to make payments
on a weekly basis, the board shall require a security equal to not
less than 25 percent of the amount and no more than twice the amount,
as fixed by the board, of the distributor's purchases of stamps and
meter register settings for which payment may be deferred.
   (c) The security required by the board pursuant to subdivision (b)
may be in the form of any of the following, in the amount required
by paragraph (1) or (2) of subdivision (b):
   (1) Cash, or a cash equivalent.
   (2) A surety bond.
   (d) Upon authorization by the board, no additional security shall
be required for a distributor that desires to defer payments for
stamps or meter register settings, as provided in Article 2
(commencing with Section 30166) of Chapter 3.5, if the distributor's
average monthly purchase of stamps or meter register settings for the
previous 12 months does not exceed seventy-two thousand (72,000)
stamps or meter register settings and if the distributor meets all of
the following:
   (1) Has been licensed under this part for a minimum of five years.
   (2) Has not been delinquent in the filing of any reports or
returns required under this part for the preceding three consecutive
years.
   (3) Has not been delinquent in the payment of any tax under this
part, or for any other tax or fee administered or collected by the
board, for the preceding three consecutive years.
   (4) Provides to the board and updates, as necessary, an electronic
mail address for the purpose of receiving payment information,
including, but not limited to, amounts owing for stamps and meter
register settings purchased.
   (5) Any other criteria the board may require.



30143.  Every bond shall contain a provision substantially to the
effect that when the surety exercises his right to withdraw as surety
the withdrawal shall be effective on the first day of the calendar
month after receipt of the notice by the board if the notice is
received on or before the fifteenth day of the month, otherwise the
withdrawal shall be effective on the first day of the second calendar
month after receipt of the notice by the board.



30144.  The license of any distributor may be suspended without
prior notice upon cancellation of his or her bond, or if the bond
becomes void or unenforceable for any reason, or if the distributor
fails to pay any amounts due under this part. The license shall be
reinstated if the distributor files a valid bond, provides other
security as defined in Section 30141 or pays the delinquent amounts,
as the case may be. Upon the petition of any distributor whose
license has been suspended under this section, a hearing shall be
afforded him or her after five days' notice of the time and place of
hearing.


30146.  Upon receipt of a certificate of the board setting forth the
amount of a distributor's delinquencies, the State Treasurer shall
pay to the board the amount so certified from the money deposited
with him by the distributor or from the amounts received from the
sale of bonds or other obligations deposited with the Treasurer by
the distributor. Securities deposited with the State Treasurer which
have a prevailing market price may be sold by him for the purposes of
this section at private sale at a price not lower than the
prevailing market price thereof.



30147.  Upon receipt of a completed application and such bonds or
other security as may be required by the board under this part, the
board shall issue to the applicant a license as a distributor. A
separate license shall be issued for each place of business of the
distributor within the State. A license is valid only for engaging in
business as a distributor at the place designated thereon, and it
shall at all times be conspicuously displayed at the place for which
issued. The license is not transferable and is valid until canceled,
suspended, or revoked.



30148.  Whenever any distributor fails to comply with any provision
of this part or any rule or regulations of the board prescribed and
adopted under this part, the board upon hearing, after giving the
distributor at least 10 days' notice in writing specifying the time
and place of hearing and requiring him to show cause why his license
should not be revoked, may revoke the license held by him. The notice
may be served personally or by mail in the manner prescribed for
service of notice of a deficiency determination. The board shall not
issue a new license to a distributor whose license has been revoked
unless it is satisfied that he will comply with the provisions of
this part and the rules and regulations of the board.




30149.  Any person required to obtain a license as a distributor
under this chapter who engages in business as a distributor without a
license or after a license has been canceled, suspended, or revoked,
and each officer of any corporation which so engages in business, is
guilty of a misdemeanor.


State Codes and Statutes

State Codes and Statutes

Statutes > California > Rtc > 30140-30149

REVENUE AND TAXATION CODE
SECTION 30140-30149



30140.  Every person desiring to engage in the sale of cigarettes or
tobacco products as a distributor (including a common carrier or
authorized person mentioned in Section 30104), except a person who
desires merely to sell or accept orders for cigarettes or tobacco
products which are to be transported from a point outside this state
to a consumer within this state, shall file with the board an
application, in such form as the board may prescribe, for a
distributor's license. A distributor shall apply for and obtain a
license for each place of business at which he or she engages in the
business of distributing cigarettes or tobacco products.




30140.1.  (a) The board may adopt rules and regulations which
provide for the issuance of a license to a person who is not engaged
in business in this state.
   (b) A holder of a license shall collect the tax imposed by this
part, give receipts for the collected tax, and pay the tax to the
board in the same manner as licensees engaged in business in this
state.


30141.  Every applicant for a license as a distributor shall file
with the board, security in the amount and form as the board
prescribes. Any security in the form of cash, insured deposits in
banks or savings and loan institutions, or a bond or bonds duly
executed by an admitted surety insurer, payable to the state,
conditioned upon faithful performance of all the requirements of this
part and expressly providing for the payment of all taxes,
penalties, and other obligations of the person arising out of this
part shall be held by the board in trust to be used solely in the
manner provided in this section.



30142.  (a) The board shall fix the amount of the security required
of any distributor and may increase or reduce the amount at any time.
A minimum security in the amount of one thousand dollars ($1,000)
shall be furnished by every distributor that is required to be
licensed.
   (b) Except as provided in subdivision (d), if a distributor
desires to defer payments for stamps or meter register settings, as
provided in Article 2 (commencing with Section 30166) of Chapter 3.5,
the board shall require a security as follows:
   (1) If a distributor elects, under Section 30168, to make payments
on a monthly basis, the board shall require a security equal to not
less than 70 percent of the amount and no more than twice the amount,
as fixed by the board, of the distributor's purchases of stamps and
meter register settings for which payment may be deferred.
   (2) If a distributor elects, under Section 30168, to make payments
on a twice-monthly basis, the board shall require a security equal
to not less than 50 percent of the amount and no more than twice the
amount, as fixed by the board, of the distributor's purchases of
stamps and meter register settings for which payment may be deferred.
   (3) If a distributor elects, under Section 30168, to make payments
on a weekly basis, the board shall require a security equal to not
less than 25 percent of the amount and no more than twice the amount,
as fixed by the board, of the distributor's purchases of stamps and
meter register settings for which payment may be deferred.
   (c) The security required by the board pursuant to subdivision (b)
may be in the form of any of the following, in the amount required
by paragraph (1) or (2) of subdivision (b):
   (1) Cash, or a cash equivalent.
   (2) A surety bond.
   (d) Upon authorization by the board, no additional security shall
be required for a distributor that desires to defer payments for
stamps or meter register settings, as provided in Article 2
(commencing with Section 30166) of Chapter 3.5, if the distributor's
average monthly purchase of stamps or meter register settings for the
previous 12 months does not exceed seventy-two thousand (72,000)
stamps or meter register settings and if the distributor meets all of
the following:
   (1) Has been licensed under this part for a minimum of five years.
   (2) Has not been delinquent in the filing of any reports or
returns required under this part for the preceding three consecutive
years.
   (3) Has not been delinquent in the payment of any tax under this
part, or for any other tax or fee administered or collected by the
board, for the preceding three consecutive years.
   (4) Provides to the board and updates, as necessary, an electronic
mail address for the purpose of receiving payment information,
including, but not limited to, amounts owing for stamps and meter
register settings purchased.
   (5) Any other criteria the board may require.



30143.  Every bond shall contain a provision substantially to the
effect that when the surety exercises his right to withdraw as surety
the withdrawal shall be effective on the first day of the calendar
month after receipt of the notice by the board if the notice is
received on or before the fifteenth day of the month, otherwise the
withdrawal shall be effective on the first day of the second calendar
month after receipt of the notice by the board.



30144.  The license of any distributor may be suspended without
prior notice upon cancellation of his or her bond, or if the bond
becomes void or unenforceable for any reason, or if the distributor
fails to pay any amounts due under this part. The license shall be
reinstated if the distributor files a valid bond, provides other
security as defined in Section 30141 or pays the delinquent amounts,
as the case may be. Upon the petition of any distributor whose
license has been suspended under this section, a hearing shall be
afforded him or her after five days' notice of the time and place of
hearing.


30146.  Upon receipt of a certificate of the board setting forth the
amount of a distributor's delinquencies, the State Treasurer shall
pay to the board the amount so certified from the money deposited
with him by the distributor or from the amounts received from the
sale of bonds or other obligations deposited with the Treasurer by
the distributor. Securities deposited with the State Treasurer which
have a prevailing market price may be sold by him for the purposes of
this section at private sale at a price not lower than the
prevailing market price thereof.



30147.  Upon receipt of a completed application and such bonds or
other security as may be required by the board under this part, the
board shall issue to the applicant a license as a distributor. A
separate license shall be issued for each place of business of the
distributor within the State. A license is valid only for engaging in
business as a distributor at the place designated thereon, and it
shall at all times be conspicuously displayed at the place for which
issued. The license is not transferable and is valid until canceled,
suspended, or revoked.



30148.  Whenever any distributor fails to comply with any provision
of this part or any rule or regulations of the board prescribed and
adopted under this part, the board upon hearing, after giving the
distributor at least 10 days' notice in writing specifying the time
and place of hearing and requiring him to show cause why his license
should not be revoked, may revoke the license held by him. The notice
may be served personally or by mail in the manner prescribed for
service of notice of a deficiency determination. The board shall not
issue a new license to a distributor whose license has been revoked
unless it is satisfied that he will comply with the provisions of
this part and the rules and regulations of the board.




30149.  Any person required to obtain a license as a distributor
under this chapter who engages in business as a distributor without a
license or after a license has been canceled, suspended, or revoked,
and each officer of any corporation which so engages in business, is
guilty of a misdemeanor.