California Revenue and Taxation Code 30011 – “Distributor” includes:(a) Every person who, after 4 o’clock …
Current as of: 2024 | Check for updates
|
Other versions
“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.
Terms Used In California Revenue and Taxation Code 30011
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
(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.
(Amended by Stats. 1989, Ch. 634, Sec. 5. Effective September 21, 1989.)