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Cal. Rev. & Tax. Code § 30011

General Provisions and Definitions

Known as the Cigarette and Tobacco Products Tax Law

The act spans §§ 30001–30019 (18 sections).

Amended by Stats. 1989, Ch. 634, Sec. 5

“Distributor” includes:

(a) Every person who, after 4 o’clock a.m. on July 1, 1959, and within the meaning of the term “distribution” as defined in this chapter, distributes cigarettes.

(b) Every person who, on or after 12:01 a.m. on January 1, 1989, and within the meaning of the term “distribution” as defined in this chapter, distributes tobacco products.

(c) Every person who sells or accepts orders for cigarettes or tobacco products which are to be transported from a point outside this state to a consumer within this state.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.