§ 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 - General Provisions and Definitions

  • City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Revenue and Taxation Code 14
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • County: includes city and county. See California Water Code 14
  • County: includes city and county. See California Revenue and Taxation Code 15
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • 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
  • State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18
  • Trustee: A person or institution holding and administering property in trust.