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

California Statutes

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

California § 30008.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 13.PART 13. CIGARETTE TAX

Ch. 1.CHAPTER 1. General Provisions and Definitions

This text of California § 30008. (30008. (Amended by Stats. 1989, Ch. 634, Sec. 3.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 30008. (2026).

Text

“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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United States of America, Intrigue Trading, Inc., Claimant-Appellee v. 4,432 Mastercases of Cigarettes, More or Less, United States of America, Intrigue Trading, Inc., Claimant-Appellant v. 4,432 Mastercases of Cigarettes, More or Less, United States of America, Intrigue Trading, Inc., Claimant-Appellee v. 4,432 Mastercases of Cigarettes, More or Less

448 F.3d 1168 (Ninth Circuit, 2006)

23 case citations

Chemehuevi Indian Tribe v. California State Board of Equalization

757 F.2d 1047 (Ninth Circuit, 1985)

12 case citations

Big Sandy Rancheria Enters. v. Rob Bonta

1 F.4th 710 (Ninth Circuit, 2021)

7 case citations

United States v. 4,432 Mastercases of Cigarettes

448 F.3d 1168 (Ninth Circuit, 2006)