Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 30011 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 30011
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1989-09-21
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“Distributor” includes:
Citator
Cal. Rev. & Tax. Code § 30011 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
“Distributor” includes:
(a) Every person who, after 4 o’clock a.m. on July 1, 1959, and within the meaning of the term “distribution” as defined in this chapter, distributes cigarettes.
(b) Every person who, on or after 12:01 a.m. on January 1, 1989, and within the meaning of the term “distribution” as defined in this chapter, distributes tobacco products.
(c) Every person who sells or accepts orders for cigarettes or tobacco products which are to be transported from a point outside this state to a consumer within this state.