California Statutes
§ 30003. — 30003. (Added by Stats. 1959, Ch. 1040.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 13. PART 13. CIGARETTE TAX·Ch. 1. CHAPTER 1. General Provisions and Definitions
“Cigarette” means any roll for smoking, made wholly or in part of tobacco, irrespective of size or shape and irrespective of whether the tobacco is flavored, adulterated or mixed with any other ingredient, where such roll has a wrapper or cover made of paper or any other material, except where such wrapper is wholly or in the greater part made of tobacco and such roll weighs over three pounds per thousand.
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California § 30003. (30003. (Added by Stats. 1959, Ch. 1040.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
People ex rel. Harris v. Black Hawk Tobacco, Inc.
197 Cal. App. 4th 1561 (California Court of Appeal, 2011)
Legislative History
Added by Stats. 1959, Ch. 1040.