Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 30016 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 30016
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2002-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“Wholesaler” includes:
Citator
Cal. Rev. & Tax. Code § 30016 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
“Wholesaler” includes:
(a) Any person, other than a licensed distributor, who engages in this state in making sales for resale of cigarettes that are contained in packages to which are affixed stamps or meter impressions.
(b) Any person, other than a licensed distributor, who engages in this state in making sales for resale of tobacco products on which the tax imposed in Sections 30123 and 30131.2 has been paid.