2007 California Revenue and Taxation Code Chapter 7. Requirements For Transporters

CA Codes (rtc:30431-30432)

30431.  Any transporter desiring to possess or acquire for
transportation or transport upon the highways, roads or streets of
this state more than 400 cigarettes which are not contained in
packages to which are affixed California cigarette stamps or meter
impressions or tobacco products with a value of twenty-five dollars
() or more shall obtain a permit from the board authorizing such
transporter to possess or acquire for transportation or transport the
cigarettes or tobacco products, and he shall have the permit in the
transporting vehicle during the period of transportation of the
cigarettes or tobacco products.  The application for the permit shall
be in such form and shall contain such information as may be
prescribed by the board.  The board may issue a permit for a single
load or shipment or for a number of loads or shipments to be
transported under specified conditions.



30432.  Each transporter who shall transport or possess or acquire
for the purpose of transporting upon the highways, roads or streets
of this state more than 400 cigarettes which are not contained in
packages to which are affixed California cigarette tax stamps or
meter impressions or tobacco products with a value of twenty-five
dollars () or more is required to have in the transporting vehicle
during the period of transportation invoices, bills of lading or
delivery tickets covering the cigarettes or tobacco products being
transported which shall show the name and address of the consignor or
seller, the name and address of the consignee or purchaser and the
quantity and brands of the cigarettes or tobacco products
transported.