Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 30009 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 30009
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1999-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“Use or consumption” includes the exercise of any right or power over cigarettes or tobacco products incident to the ownership thereof, other than the sale of the cigarettes or tobacco products or the keeping or retention thereof by a licensed distributor for the purpose of sale.
Citator
Cal. Rev. & Tax. Code § 30009 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
“Use or consumption” includes the exercise of any right or power over cigarettes or tobacco products incident to the ownership thereof, other than the sale of the cigarettes or tobacco products or the keeping or retention thereof by a licensed distributor for the purpose of sale.