California Statutes
§ 30016. — 30016. (Amended by Stats. 2001, Ch. 251, Sec. 18.)
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
“Wholesaler” includes:
(a)Any person, other than a licensed distributor, who engages in this state in making sales for resale of cigarettes that are contained in packages to which are affixed stamps or meter impressions.
(b)Any person, other than a licensed distributor, who engages in this state in making sales for resale of tobacco products on which the tax imposed in Sections 30123 and 30131.2 has been paid.
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California § 30016. (30016. (Amended by Stats. 2001, Ch. 251, Sec. 18.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2001, Ch. 251, Sec. 18. Effective January 1, 2002.