“Cigarette” means any roll for smoking, made wholly or in part of tobacco, irrespective of size or shape and irrespective of whether the tobacco is flavored, adulterated or mixed with any other ingredient, where such roll has a wrapper or cover made of paper or any other material, except where such wrapper is wholly or in the greater part made of tobacco and such roll weighs over three pounds per thousand.
Cal. Rev. & Tax. Code § 30003
General Provisions and Definitions
Known as the Cigarette and Tobacco Products Tax Law
The act spans §§ 30001–30019 (18 sections).
Applied in 1 court decision — leading case People ex rel. Harris v. Black Hawk Tobacco, Inc. (2011)
Most recently applied in People ex rel. Harris v. Black Hawk Tobacco, Inc. (July 2011)
Added by Stats. 1959, Ch. 1040.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.