$1 000
eServices
www boe
(Can Cigarette and Tobacco Products Retailers
(distributor) (wholesaler)
1 800 7115 (TTY:711)
BOARD OF EQUALIZATION
BOE 438 K REV 2 (3 13)
BOE 438 K REV 2 March 2013)
ca gov eServices
CTW CLC
https://efile boe ca gov/boewebservices/
Internet or from an Unlicensed Supplier?
Purchase Cigarette and Tobacco Products over the
Q: BOE
SEIU LOCAL 1000
verification jsp
www boe ca gov
www oag ca gov/tobacco/directory
