Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 30019 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 30019
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2007-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“Importer” means any purchaser for resale in the United States of cigarettes or tobacco products manufactured outside of the United States for the purpose of making a first sale or distribution within the United States.
Citator
Cal. Rev. & Tax. Code § 30019 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
“Importer” means any purchaser for resale in the United States of cigarettes or tobacco products manufactured outside of the United States for the purpose of making a first sale or distribution within the United States.