§ 30014. — 30014. (Amended November 8, 2016, by initiative Proposition 56, Sec. 5.1.)

California § 30014.

• Jurisdiction: 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

Text

(a)
“Transporter” means any person transporting into or within this state any of the following:
(1)
Cigarettes not contained in packages to which are affixed California cigarette tax stamps or meter impressions.
(2)
Tobacco products upon which the
tobacco products surtax imposed by Article 2 (commencing with Section 30121), Article 2.5 (commencing with Section 30130.50), and Article 3 (commencing with Section 30131) of Chapter 2 has not been paid.
(b)
“Transporter” shall not include any of the following:
(1)
A licensed distributor.
(2)
A common carrier.
(3)
A person transporting cigarettes and tobacco products under federal internal revenue bond or customs control that are non-tax paid under Chapter 52 of the Internal Revenue Act of 1954 as amended.

Legislative History

Amended November 8, 2016, by initiative Proposition 56, Sec. 5.1.