§ 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

  • City: includes incorporated city, city and county, municipal corporation, municipality, town, and incorporated town. See California Education Code 5227
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • 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 Education Code 5228
  • County: includes "city and county. See California Education Code 94150
  • custody: means the legal right to custody of the child unless that right is held jointly by two or more persons, in which case "custody" means the physical custody of the child by one of the persons sharing the right to custody. See California Education Code 94155
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Dependent: A person dependent for support upon another.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Felony: A crime carrying a penalty of more than a year in prison.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • partnership: shall include limited liability company, registered limited liability partnership, and foreign limited liability partnership, except where the context or the specific provisions of this division otherwise require. See California Education Code 5325
  • 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 Education Code 5300
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Spouse: includes "registered domestic partner" as required by Section 297. See California Education Code 94148
  • Subpoena: A command to a witness to appear and give testimony.
  • Trustee: A person or institution holding and administering property in trust.