California CodesRTC CodeDivision 2 - OTHER TAXESPart 13 - CIGARETTE TAXChapter 4 - DeterminationsArticle 2.5 - Payment by Unlicensed Persons§ 30214§ 30214Added by Stats. 2003, Ch. 890, Sec. 10. Effective January 1, 2004.The foregoing remedies of the state are cumulative.Cite this sectionCal. Rev. & Tax. Code § 30214 (2026)Copyhttps://ca.codecond.com/codes/rtc/division-2-other-taxes/part-13-cigarette-tax/chapter-4-determinations/article-2-5-payment-by-unlicensed-persons/section-30214CopyOther sections in Article 2.5 - Payment by Unlicensed Persons§ 30210§ 30211§ 30212§ 30213§ 30214§ 30215← § 30213§ 30215 →