Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
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".