California § 22974 - A retailer shall retain purchase invoices that meet the requirements set forth in
Full text of California Public Contract Code - PCC § 22974 — A retailer shall retain purchase invoices that meet the requirements set forth in, with citation guidance and answers to common questions.
§ 22974. A retailer shall retain purchase invoices that meet the requirements set forth in
A retailer shall retain purchase invoices that meet the requirements set forth in Section 22978.4 for all cigarettes or tobacco products the retailer purchased for a period of four years. The records shall be kept at the retail location for at least one year after the purchase. Invoices shall be made available upon request during normal business hours for review inspection and copying by the board or by a law enforcement agency. Any retailer found in violation of these requirements or any person who fails, refuses, or neglects to retain or make available invoices for inspection and copying in accordance with this section shall be subject to penalties pursuant to Section 22981.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 22974
What does Public Contract Code - PCC § 22974 cover?
Section 22974 ("A retailer shall retain purchase invoices that meet the requirements set forth in") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 22974?
A common citation format is "Public Contract Code - PCC § 22974" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 22974 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.