California Revenue and Taxation Code CHAPTER 1 - General Provisions and Definitions

• Section 30001.
  This part is known and may be cited as the “Cigarette and Tobacco Products Tax Law.”(Amended by Stats. 1989, Ch. 634, Sec. 1. Effective September...
• Section 30002.
  Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.(Added by Stats. 1959, Ch. 1040.)
• Section 30003.
  “Cigarette” means any roll for smoking, made wholly or in part of tobacco, irrespective of size or shape and irrespective of whether the tobacco is...
• Section 30005.
  “Untaxed cigarette” means any cigarette which has not yet been distributed in such manner as to result in a tax liability under this part.(Added by...
• Section 30005.5.
  “Untaxed tobacco product” means either of the following:(a) Any tobacco product that has not yet been distributed in a manner that results in a tax liability...
• Section 30006.
  “Sale” includes any transfer of title or possession for a consideration, exchange or barter, in any manner or by any means whatever.(Added by Stats. 1959,...
• Section 30008.
  “Distribution” includes:(a) The sale of untaxed cigarettes or tobacco products in this state.(b) The use or consumption of untaxed cigarettes or tobacco products in this state.(c) The placing...
• Section 30009.
  “Use or consumption” includes the exercise of any right or power over cigarettes or tobacco products incident to the ownership thereof, other than the sale...
• Section 30010.
  “Person” includes any individual, firm, partnership, joint venture, limited liability company, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, this...
• Section 30011.
  “Distributor” includes:(a) Every person who, after 4 o’clock a.m. on July 1, 1959, and within the meaning of the term “distribution” as defined in this chapter,...
• Section 30012.
  “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...
• Section 30013.
  “In this State” or “in the State” means within the exterior limits of the State of California and includes all territory within these limits owned...
• Section 30014.
  (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...
• Section 30015.
  “Package” means the indivdual packet, box or other container in which retail sales of cigarettes are normally made or intended to be made. “Package” does...
• Section 30016.
  “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...
• Section 30017.
  “Wholesale cost” means the cost of tobacco products to the distributor prior to any discounts or trade allowances.(Added by Stats. 1989, Ch. 634, Sec. 7....
• Section 30018.
  (a) “Stamps and meter impressions” means the indicia of payment of tax, as required by Section 30161, and include, but are not limited to, stamps, meter...
• Section 30019.
  “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...

Last modified: October 22, 2018