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
30011. Distributor. "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.
History—Stats. 1989, Ch. 634, in effect September 21, 1989, added subdivision (b), substituted "(c)" for "(b)", and added "or tobacco products" after "cigarettes" in subdivision (c).