“Wholesale cost” means the cost of tobacco products to the distributor prior to any discounts or trade allowances.
Cal. Rev. & Tax. Code § 30017
General Provisions and Definitions
Known as the Cigarette and Tobacco Products Tax Law
The act spans §§ 30001–30019 (18 sections).
Added by Stats. 1989, Ch. 634, Sec. 7
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.