Section 30210 Of Article 2.5. Payment By Unlicensed Persons From California Revenue And Taxation Code >> Division 2. >> Part 13. >> Chapter 4. >> Article 2.5.

. If any person becomes a cigarette or tobacco products distributor without first securing a license, the tax, and applicable penalties and interest, if any, become immediately due and payable on account of all cigarettes or tobacco products distributed. All cigarettes or tobacco products manufactured in this state or transported to this state, and no longer in the possession of the unlicensed distributor, are considered to have been distributed.