California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 30011
Official textleginfo.legislature.ca.govlast amended
“Distributor” includes:
# (a)
Every person who, after 4 o’clock a.m. on July 1, 1959, and within the meaning of the term “distribution” as defined in this chapter, distributes cigarettes.
# (b)
Every person who, on or after 12:01 a.m. on January 1, 1989, and within the meaning of the term “distribution” as defined in this chapter, distributes tobacco products.
# (c)
Every person who sells or accepts orders for cigarettes or tobacco products which are to be transported from a point outside this state to a consumer within this state.
Source: view the official text