“Use or consumption” includes the exercise of any right or power over cigarettes or tobacco products incident to the ownership thereof, other than the sale of the cigarettes or tobacco products or the keeping or retention thereof by a licensed distributor for the purpose of sale.
Cal. Rev. & Tax. Code § 30009
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 United States v. Mastercases of Cigarettes More or Less (2006)
Most recently applied in United States v. Mastercases of Cigarettes More or Less (June 2006)
Amended by Stats. 1998, Ch. 420, Sec. 4
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.