Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2021
Cigarette and Tobacco Products Tax Law
CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS
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".