California Statutes
§ 30009. — 30009. (Amended by Stats. 1998, Ch. 420, Sec. 4.)
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
“Use or consumption” includes the exercise of any right or power over cigarettes or tobacco products incident to the ownership thereof, other than the sale of the cigarettes or tobacco products or the keeping or retention thereof by a licensed distributor for the purpose of sale.
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California § 30009. (30009. (Amended by Stats. 1998, Ch. 420, Sec. 4.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
United States v. 4,432 Mastercases of Cigarettes
448 F.3d 1168 (Ninth Circuit, 2006)
Legislative History
Amended by Stats. 1998, Ch. 420, Sec. 4. Effective January 1, 1999.