“Importer” means any purchaser for resale in the United States of cigarettes or tobacco products manufactured outside of the United States for the purpose of making a first sale or distribution within the United States.
Cal. Rev. & Tax. Code § 30019
General Provisions and Definitions
Known as the Cigarette and Tobacco Products Tax Law
The act spans §§ 30001–30019 (18 sections).
Amended by Stats. 2006, Ch. 501, Sec. 14
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.