Source: https://www.lawserver.com/law/state/california/codes/california_revenue_taxation_code_division_2_part_13_chapter_1
Timestamp: 2020-05-29 13:07:12
Document Index: 129330487

Matched Legal Cases: ['art 13', 'art 13', 'art 13', '§ 30001', '§ 30002', '§ 30003', '§ 30005', '§ 30005', '§ 30006', '§ 30008', '§ 30009', '§ 30010', '§ 30011', '§ 30012', '§ 30013', '§ 30014', '§ 30015', '§ 30016', '§ 30017', '§ 30018', '§ 30019', 'art 13']

» California Codes > Revenue and Taxation Code > Division 2 > Part 13 > Chapter 1 – General Provisions and DefinitionsLawServer
California Codes > Revenue and Taxation Code > Division 2 > Part 13 > Chapter 1
California Codes > Revenue and Taxation Code > Division 2 > Part 13 > Chapter 1 – General Provisions and Definitions
§ 30001 This part is known and may be cited as the “Cigarette and Tobacco …
§ 30002 Except where the context otherwise requires, the definitions given in …
§ 30003 “Cigarette” means any roll for smoking, made wholly or in part of …
§ 30005 “Untaxed cigarette” means any cigarette which has not yet been …
§ 30005.5 “Untaxed tobacco product” means either of the following:(a) Any …
§ 30006 “Sale” includes any transfer of title or possession for a …
§ 30008 “Distribution” includes:(a) The sale of untaxed cigarettes or …
§ 30009 “Use or consumption” includes the exercise of any right or power over …
§ 30010 “Person” includes any individual, firm, partnership, joint venture, …
§ 30011 “Distributor” includes:(a) Every person who, after 4 o’clock …
§ 30012 “Dealer” includes every person, other than one holding a …
§ 30013 “In this State” or “in the State” means within the exterior limits of …
§ 30014 (a) “Transporter” means any person transporting into or within …
§ 30015 “Package” means the indivdual packet, box or other container in which …
§ 30016 “Wholesaler” includes:(a) Any person, other than a licensed …
§ 30017 “Wholesale cost” means the cost of tobacco products to the …
§ 30018 (a) “Stamps and meter impressions” means the indicia of payment …
§ 30019 “Importer” means any purchaser for resale in the United States of …
Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 13 > Chapter 1