Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Cigarette and Tobacco Products Tax Law

CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS

Section 30016

30016. Wholesaler. "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 to which are affixed stamps or meter impressions.

(b) Any person, other than a licensed distributor, who engages in this state in making sales for resale of tobacco products on which the tax imposed in Sections 30123 and 30131.2 has been paid.

History.—Added by Stats. 1968, p. 2249, in effect November 13, 1968. Stats. 1998, Ch. 420 (SB 2230), in effect January 1, 1999, substitued "includes: (a) Any" for "includes any" after "Wholesaler" and substituted "that" for ", which" after "resale of cigarettes" in subdivision (a); and added subdivision (b). Stats. 2001, Ch. 251 (AB 1123), in effect January 1, 2002, substituted "Sections" for "Section" after "on which the tax imposed in" and added "and 30131.2" after "imposed in Sections 30123" in subdivision (b).