Home/California/Statutes/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/§ 30016.
California Statutes

§ 30016. — 30016. (Amended by Stats. 2001, Ch. 251, Sec. 18.)

California § 30016.
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 § 30016. (30016. (Amended by Stats. 2001, Ch. 251, Sec. 18.)) 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 § 30016. (2026).

Text

“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.

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

Legislative History

Amended by Stats. 2001, Ch. 251, Sec. 18. Effective January 1, 2002.
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
California § 30016., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/30016..