$1 000
: www oag ca gov/tobacco/directory
1 800 400 7115 (
https://efile boe ca gov/
www boe ca gov
(Can Cigarette and Tobacco Products Retailers
BOARD OF EQUALIZATION
BOE 438 C REV 2 (3 13)
BOE 438 C REV 2 March 2013)
boewebservices/verification jsp
CTW CLC
Internet or from an Unlicensed Supplier?
Purchase Cigarette and Tobacco Products over the
SEIU LOCAL 1000
www boe ca gov