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Business Taxes Law Guide—Revision 2024
Cigarette and Tobacco Products Licensing Act
Business and Professions Code
Division 8.6. Cigarette and Tobacco Products Licensing Act of 2003
Chapter 2. License for Retailers of Cigarettes and Tobacco Products
Section 22971.7
22971.7. "Tobacco product"; retailer licensing. (a) For the purposes of this chapter, except as provided in subdivision (b), and notwithstanding subdivision (s) of Section 22971, a "tobacco product" includes a product or device as defined in subdivision (d) of Section 22950.5.
(b) This section does not apply to subdivision (b) of Section 22974.3.
(c) This section shall be operative on January 1, 2017.
History—Added by Stats. 2016, Ch. 7x2 (SBx2 5), in effect June 9, 2016, operative January 1, 2017.