California Statutes

§ 30011. — 30011. (Amended by Stats. 1989, Ch. 634, Sec. 5.)

California § 30011.
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 § 30011. (30011. (Amended by Stats. 1989, Ch. 634, Sec. 5.)) 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 § 30011. (2026).

Text

“Distributor” includes:

(a)Every person who, after 4 o’clock a.m. on July 1, 1959, and within the meaning of the term “distribution” as defined in this chapter, distributes cigarettes.
(b)Every person who, on or after 12:01 a.m. on January 1, 1989, and within the meaning of the term “distribution” as defined in this chapter, distributes tobacco products.
(c)Every person who sells or accepts orders for cigarettes or tobacco products which are to be transported from a point outside this state to a consumer within this state.

Free access — add to your briefcase to read the full text and ask questions with AI

Related

Legislative History

Amended by Stats. 1989, Ch. 634, Sec. 5. Effective September 21, 1989.
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
California § 30011., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/30011..