{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30011","citation":"Rev. & Tax. Code, § 30011","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. 5.   Effective September 21, 1989.","effective":"1989-09-21","html":"<p>“Distributor” includes:</p><p>(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.</p><p>(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.</p><p>(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.</p>","text":"“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. (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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-30011","source":"California Legislative Information bulk export (pubinfo)"}