Cal. Rev. & Tax. Code § 30008
“Distribution” includes:
# (a)
The sale of untaxed cigarettes or tobacco products in this state.
# (b)
The use or consumption of untaxed cigarettes or tobacco products in this state.
# (c)
The placing in this state of untaxed cigarettes or tobacco products in a vending machine or in retail stock for the purpose of selling the cigarettes or tobacco products to consumers.
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