California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 30016
Official textleginfo.legislature.ca.govlast amended
“Wholesaler” includes:
# (a)
Any person, other than a licensed distributor, who engages in this state in making sales for resale of cigarettes that are contained in packages to which are affixed stamps or meter impressions.
# (b)
Any person, other than a licensed distributor, who engages in this state in making sales for resale of tobacco products on which the tax imposed in Sections 30123 and 30131.2 has been paid.
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