Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 30008 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 30008
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1989-09-21
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“Distribution” includes:
Citator
Cal. Rev. & Tax. Code § 30008 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
“Distribution” includes:
(a) The sale of untaxed cigarettes or tobacco products in this state.
(b) The use or consumption of untaxed cigarettes or tobacco products in this state.
(c) The placing in this state of untaxed cigarettes or tobacco products in a vending machine or in retail stock for the purpose of selling the cigarettes or tobacco products to consumers.