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BTLG Table of Contents > Cigarette and Tobacco Products Tax Law > Chapter 1 > Section 30019

Cigarette and Tobacco Products Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 13. Cigarette Tax
Chapter 1. General Provisions and Definitions

Section 30019

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30019. Importer. "Importer" means any purchaser for resale in the United States of cigarettes or tobacco products manufactured outside of the United States for the purpose of making a first sale or distribution within the United States.

History—Added by Stats. 2003, Ch. 890 (AB 71), in effect January 1, 2004. Stats. 2006, Ch. 501 (AB 1749), in effect January 1, 2007, added "or tobacco products" after "United States of cigarettes" and added "for the purpose of making a first sale or distribution within the United States" after "outside of the United States".