Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2023
Cigarette and Tobacco Products Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 13. Cigarette Tax
Chapter 1. General Provisions and Definitions
30008. Distribution. "Distribution" includes:
(a) The sale of untaxed cigarettes or tobacco products in this state.
(b) The use or consumption of untaxed cigarettes or tobacco products in this state.
(c) The placing in this state of untaxed cigarettes or tobacco products in a vending machine or in retail stock for the purpose of selling the cigarettes or tobacco products to consumers.
History—Stats. 1961, p. 2499, operative July 1, 1961, combined and reworded former (a) and (c) as (a) and combined and reworded former (b) and (d) as (b). Stats. 1967, p. 2514, operative August 1, 1967, added (c). Stats. 1989, Ch. 634, in effect September 21, 1989, added "or tobacco products" after "cigarettes" in subdivisions (a), (b), and (c).