Bus. & Prof. Code, § 22978.4 · Chapter 3. License for Wholesalers and Distributors of Cigarettes and Tobacco Products
Bus. & Prof. Code, § 22978.4
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Except as otherwise provided in paragraph (7), each distributor and each wholesaler shall include the following information on each invoice for the sale of cigarettes or tobacco products:
(1) The name, address, and telephone number of the distributor or wholesaler.
(2) The license number of the distributor or the wholesaler as provided by the board.
(3) The amount of excise taxes due to the board by the distributor on the sale of cigarettes and tobacco products.
(4) The name, address, and license number of the retailer, distributor, or wholesaler to whom cigarettes or tobacco products are sold.
(5) An itemized listing of the cigarettes or tobacco products sold.
(6) The date the cigarette or tobacco products are sold.
(7) Notwithstanding paragraph (3), a distributor that is also a retailer or manufacturer shall include either one of the following on each invoice for the sale of cigarettes or tobacco products:
(A) A statement that reads: “All California cigarette and tobacco product taxes are included in the total amount of this invoice.”
(B) The amount of excise taxes due to the board by the distributor on the distribution of cigarettes and tobacco products.
(b) Each invoice for the sale of cigarettes or tobacco products shall be legible and readable.
(c) Failure to comply with the requirements of this section shall be a misdemeanor subject to penalties pursuant to Section 22981.
Notes and commentary — not statutory text
History
Amended by Stats. 2005, Ch. 512, Sec. 1. Effective January 1, 2006.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=BPC§ionNum=22978.4.
- Text hash
- sha256 cf98fd7b6355727c31cb3a60ad7dff06accfba7e1f5afc02ca47730c4d5148e3
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Business and Professions Code
Cited by 4 provisions
Provisions in this library whose text cites Bus. & Prof. Code, § 22978.4. Each shows the citation as that text prints it.
Business and Professions Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.