Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Cigarette and Tobacco Products Tax Law

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS

Section 30012

30012. Dealer. "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.

History.—Stats. 1968, p. 2249, in effect November 13, 1968, added "or wholesaler's". Stats. 1989, Ch. 634, in effect September 21, 1989, added "or tobacco products" after "cigarettes".