{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30014","citation":"Rev. & Tax. Code, § 30014","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 November 8, 2016, by initiative Proposition 56, Sec. 5.1.","effective":null,"html":"<p>(a) “Transporter” means any person transporting into or within this state any of the following:</p><p>(1) Cigarettes not contained in packages to which are affixed California cigarette tax stamps or meter impressions.</p><p>(2) Tobacco products upon which the tobacco products surtax imposed by Article 2 (commencing with Section <a href=\"/rtc/30121\">30121</a>), Article 2.5 (commencing with Section <a href=\"/rtc/30130.50\">30130.50</a>), and Article 3 (commencing with Section <a href=\"/rtc/30131\">30131</a>) of Chapter 2 has not been paid.</p><p>(b) “Transporter” shall not include any of the following:</p><p>(1) A licensed distributor.</p><p>(2) A common carrier.</p><p>(3) A person transporting cigarettes and tobacco products under federal internal revenue bond or customs control that are non-tax paid under Chapter 52 of the Internal Revenue Act of 1954 as amended.</p>","text":"(a) “Transporter” means any person transporting into or within this state any of the following: (1) Cigarettes not contained in packages to which are affixed California cigarette tax stamps or meter impressions. (2) Tobacco products upon which the tobacco products surtax imposed by Article 2 (commencing with Section 30121), Article 2.5 (commencing with Section 30130.50), and Article 3 (commencing with Section 30131) of Chapter 2 has not been paid. (b) “Transporter” shall not include any of the following: (1) A licensed distributor. (2) A common carrier. (3) A person transporting cigarettes and tobacco products under federal internal revenue bond or customs control that are non-tax paid under Chapter 52 of the Internal Revenue Act of 1954 as amended.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-30014","source":"California Legislative Information bulk export (pubinfo)"}