California § 30009. 30009. (Amended by Stats. 1998, Ch. 420, Sec. 4.)

California Statutes

§ 30009. — 30009. (Amended by Stats. 1998, Ch. 420, Sec. 4.)

California § 30009.

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 § 30009. (30009. (Amended by Stats. 1998, Ch. 420, Sec. 4.)) 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 § 30009. (2026).

Text

“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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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

United States v. 4,432 Mastercases of Cigarettes

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

2 case citations