California Statutes
§ 30019. — 30019. (Amended by Stats. 2006, Ch. 501, Sec. 14.)
California § 30019.
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 § 30019. (30019. (Amended by Stats. 2006, Ch. 501, Sec. 14.)) 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 § 30019. (2026).
Text
“Importer” means any purchaser for resale in the United States of cigarettes or tobacco products manufactured outside of the United States for the purpose of making a first sale or distribution within the United States.
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Legislative History
Amended by Stats. 2006, Ch. 501, Sec. 14. Effective January 1, 2007.
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Bluebook (online)
California § 30019., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/30019..