California Statutes
§ 30010. — 30010. (Amended by Stats. 1994, Ch. 1200, Sec. 70.)
California § 30010.
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 § 30010. (30010. (Amended by Stats. 1994, Ch. 1200, Sec. 70.)) 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 § 30010. (2026).
Text
“Person” includes any individual, firm, partnership, joint venture, limited liability company, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, this state, any county, city and county, municipality, district, or other political subdivision of the state, or any other group or combination acting as a unit.
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Related
Chemehuevi Indian Tribe v. California State Board of Equalization
757 F.2d 1047 (Ninth Circuit, 1985)
Williams & Cochrane, LLP v. Quechan Tribe of the Fort Yuma Indian Reservation
(S.D. California, 2020)
Legislative History
Amended by Stats. 1994, Ch. 1200, Sec. 70. Effective September 30, 1994.
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Bluebook (online)
California § 30010., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/30010..