California Statutes

§ 30008. — 30008. (Amended by Stats. 1989, Ch. 634, Sec. 3.)

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

“Distribution” includes:

(a)The sale of untaxed cigarettes or tobacco products in this state.
(b)The use or consumption of untaxed cigarettes or tobacco products in this state.
(c)The placing in this state of untaxed cigarettes or tobacco products in a vending machine or in retail stock for the purpose of selling the cigarettes or tobacco products to consumers.

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California § 30008. (30008. (Amended by Stats. 1989, Ch. 634, Sec. 3.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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Legislative History

Amended by Stats. 1989, Ch. 634, Sec. 3. Effective September 21, 1989.
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