Cal. Rev. & Tax. Code § 30014
General Provisions and Definitions
Redline — January 1, 2011 → current.View current text →
Current — January 1, 2015
As of January 1, 2011
(a) “Transporter” means any person transporting into or within this state any of the following: (1) Cigarettes not contained in packages to which are affixed California cigarette tax stamps or meter impressions. (2) Tobacco products upon which the tobacco products surtax imposed by Article 2 (commencing with Section 30121) and Article 3 (commencing with Section 30131) of Chapter 2 has not been paid.
(a) “Transporter” means any person transporting into or within this state any of the following: (1) Cigarettes not contained in packages to which are affixed California cigarette tax stamps or meter impressions. (2) Tobacco products upon which the tobacco products surtax imposed by Article 2 (commencing with Section 30121), Article 2.5 (commencing with Section 30130.50), and Article 3 (commencing with Section 30131) of Chapter 2 has not been paid.
(b) “Transporter” shall not include any of the following: (1) A licensed distributor. (2) A common carrier. (3) A person transporting cigarettes and tobacco products under federal internal revenue bond or customs control that are non-tax-paid under Chapter 52 of the Internal Revenue Act of 1954 as amended.
(b) “Transporter” shall not include any of the following: (1) A licensed distributor. (2) A common carrier. (3) A person transporting cigarettes and tobacco products under federal internal revenue bond or customs control that are non-tax paid under Chapter 52 of the Internal Revenue Act of 1954 as amended.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.