Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 30003 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 30003
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“Cigarette” means any roll for smoking, made wholly or in part of tobacco, irrespective of size or shape and irrespective of whether the tobacco is flavored, adulterated or mixed with any other ingredient, where such roll has a wrapper or cover made of paper or any other material, except where…
Citator
Cal. Rev. & Tax. Code § 30003 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
“Cigarette” means any roll for smoking, made wholly or in part of tobacco, irrespective of size or shape and irrespective of whether the tobacco is flavored, adulterated or mixed with any other ingredient, where such roll has a wrapper or cover made of paper or any other material, except where such wrapper is wholly or in the greater part made of tobacco and such roll weighs over three pounds per thousand.