Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 13. CIGARETTE TAX [30001 - 30483]
( Part 13 added by Stats. 1959, Ch. 1040. ) CHAPTER 1. General Provisions and Definitions [30001 - 30019]
( Chapter 1 added by Stats. 1959, Ch. 1040. ) 30011.
“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.
(Amended by Stats. 1989, Ch. 634, Sec. 5. Effective September 21, 1989.)