Cal. Rev. & Tax. Code § 30014

# (a)

“Transporter” means any person transporting into or within this state any of the following:

(1)Cigarettes not contained in packages to which are affixed California cigarette tax stamps or meter impressions.

(2)Tobacco products upon which the tobacco products surtax imposed by Article 2 (commencing with Section 30121), Article 2.5 (commencing with Section 30130.50), and Article 3 (commencing with Section 30131) of Chapter 2 has not been paid.

# (b)

“Transporter” shall not include any of the following:

(1)A licensed distributor.

(2)A common carrier.

(3)A person transporting cigarettes and tobacco products under federal internal revenue bond or customs control that are non-tax paid under Chapter 52 of the Internal Revenue Act of 1954 as amended.