Section 30155 Of Article 3. Wholesalers From California Revenue And Taxation Code >> Division 2. >> Part 13. >> Chapter 3. >> Article 3.

. Every person desiring to engage in the sale of cigarettes or tobacco products as a wholesaler shall file with the board an application, in that form as the board may prescribe, for a wholesaler's license. A wholesaler shall apply for and obtain a license for each place of business at which he or she engages in the business of selling cigarettes or tobacco products as a wholesaler.