“Dealer” includes every person, other than one holding a distributor’s or wholesaler’s license, who engages in this state in the sale of cigarettes or tobacco products.
Cal. Rev. & Tax. Code § 30012
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 183 Cal. App. 4th 713 - Hopp v. City of Los Angeles (2010)
Most recently applied in 183 Cal. App. 4th 713 - Hopp v. City of Los Angeles (March 2010)
Amended by Stats. 1989, Ch. 634, Sec. 6
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.