{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30008","citation":"Rev. & Tax. Code, § 30008","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 13. CIGARETTE TAX [30001. - 30483.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13"},{"name":"CHAPTER 1. General Provisions and Definitions [30001. - 30019.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-1"}],"history":"Amended by Stats. 1989, Ch. 634, Sec. 3.   Effective September 21, 1989.","effective":"1989-09-21","html":"<p>“Distribution” includes:</p><p>(a) The sale of untaxed cigarettes or tobacco products in this state.</p><p>(b) The use or consumption of untaxed cigarettes or tobacco products in this state.</p><p>(c) The placing in this state of untaxed cigarettes or tobacco products in a vending machine or in retail stock for the purpose of selling the cigarettes or tobacco products to consumers.</p>","text":"“Distribution” includes: (a) The sale of untaxed cigarettes or tobacco products in this state. (b) The use or consumption of untaxed cigarettes or tobacco products in this state. (c) The placing in this state of untaxed cigarettes or tobacco products in a vending machine or in retail stock for the purpose of selling the cigarettes or tobacco products to consumers.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-30008","source":"California Legislative Information bulk export (pubinfo)"}