California Statutes
§ 30012. — 30012. (Amended by Stats. 1989, Ch. 634, Sec. 6.)
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
“Dealer” includes every person, other than one holding a distributor’s or wholesaler’s license, who engages in this state in the sale of cigarettes or tobacco products.
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California § 30012. (30012. (Amended by Stats. 1989, Ch. 634, Sec. 6.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1989, Ch. 634, Sec. 6. Effective September 21, 1989.