Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

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 30009

30009. Use or consumption. "Use or consumption" includes the exercise of any right or power over cigarettes or tobacco products incident to the ownership thereof, other than the sale of the cigarettes or tobacco products or the keeping or retention thereof by a licensed distributor for the purpose of sale.

History—Stats. 1989, Ch. 634, in effect September 21, 1989, added "or tobacco products" after "cigarettes". Stats. 1998, Ch. 420 (SB 2230), in effect January 1, 1999, added "by a licensed distributor" after "or retention thereof".