Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Cigarette and Tobacco Products Tax Law

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS

Section 30008

30008. Distribution. "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 in this state of untaxed cigarettes or tobacco products in a vending machine or in retail stock for the purpose of selling the cigarettes or tobacco products to consumers.

History.—Stats. 1961, p. 2499, operative July 1, 1961, combined and reworded former (a) and (c) as (a) and combined and reworded former (b) and (d) as (b). Stats. 1967, p. 2514, operative August 1, 1967, added (c). Stats. 1989, Ch. 634, in effect September 21, 1989, added "or tobacco products" after "cigarettes" in subdivisions (a), (b), and (c).