Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 30014 — General Provisions and Definitions

Cal. Rev. & Tax. Code § 30014

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Current through: Nov 2, 2026 (California Legislative Counsel)

(a) “Transporter” means any person transporting into or within this state any of the following:

Citator

Cal. Rev. & Tax. Code § 30014 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.

(a) “Transporter” means any person transporting into or within this state any of the following:

(1) Cigarettes not contained in packages to which are affixed California cigarette tax stamps or meter impressions.

(2) Tobacco products upon which the tobacco products surtax imposed by Article 2 (commencing with Section 30121), Article 2.5 (commencing with Section 30130.50), and Article 3 (commencing with Section 30131) of Chapter 2 has not been paid.

(b) “Transporter” shall not include any of the following:

(1) A licensed distributor.

(2) A common carrier.

(3) A person transporting cigarettes and tobacco products under federal internal revenue bond or customs control that are non-tax paid under Chapter 52 of the Internal Revenue Act of 1954 as amended.