Home › California › CA RTC › … Division 2 — Other Taxes › Part 13 — Cigarette Tax › Chapter 1 — General Provisions and Definitions › Cal. Rev. & Tax. Code § 30012
California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 30012
“Dealer” includes every person, other than one holding a distributor’s or wholesaler’s license, who engages in this state in the sale of cigarettes or tobacco products.
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Nearby sections (25 sections) 25140 25141 30001 30002 30003 30005 30005.5 30006 30008 30009 30010 30011 30012 30013 30014 30015 30016 30017 30018 30019 30101 30101.7 30102 30102.5 30103 Full table of contents →