Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2012
 

Cigarette and Tobacco Products Tax Law

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS

Section 30011

30011. Distributor. "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, distributes cigarettes.

(b) Every person who, on or after 12:01 a.m. on January 1, 1989, and within the meaning of the term "distribution" as defined in this chapter, distributes tobacco products.

(c) Every person who sells or accepts orders for cigarettes or tobacco products which are to be transported from a point outside this State to a consumer within this State.

History.—Stats. 1989, Ch. 634, in effect September 21, 1989, added subdivision (b), substituted "(c)" for "(b)", and added "or tobacco products" after "cigarettes" in subdivision (c).