“Person” includes any individual, firm, partnership, joint venture, limited liability company, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, this state, any county, city and county, municipality, district, or other political subdivision of the state, or any other group or combination acting as a unit.
Cal. Rev. & Tax. Code § 30010
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 249 Cal. Rptr. 3d 445 - People ex rel. Becerra v. Native Wholesale Supply Co. (2019)
Most recently applied in 249 Cal. Rptr. 3d 445 - People ex rel. Becerra v. Native Wholesale Supply Co. (July 2019)
Amended by Stats. 1994, Ch. 1200, Sec. 70
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.