California Revenue and Taxation Code Section 30019

CA Rev & Tax Code § 30019 (2017)  

“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.

(Amended by Stats. 2006, Ch. 501, Sec. 14. Effective January 1, 2007.)

Last modified: October 25, 2018