General Provisions and Definitions
Known as the Cigarette and Tobacco Products Tax Law
The act spans §§ 30001–30019 (18 sections).
Applied in 2 court decisions — leading case United States v. Mastercases of Cigarettes More or Less (2006)
Most recently applied in Big Sandy Rancheria Enters. v. Rob Bonta (June 2021)
Amended by Stats. 1989, Ch. 634, Sec. 3
“Distribution” includes:
(a) The sale of untaxed cigarettes or tobacco products in this state.
(b) The use or consumption of untaxed cigarettes or tobacco products in this state.
(c) The placing in this state of untaxed cigarettes or tobacco products in a vending machine or in retail stock for the purpose of selling the cigarettes or tobacco products to consumers.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.