California Revenue and Taxation Code Section 30012

CA Rev & Tax Code § 30012 (2017)  

“Dealer” includes every person, other than one holding a distributor’s or wholesaler’s license, who engages in this state in the sale of cigarettes or tobacco products.

(Amended by Stats. 1989, Ch. 634, Sec. 6. Effective September 21, 1989.)

Last modified: October 25, 2018