{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30017","citation":"Rev. & Tax. Code, § 30017","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":"Added by Stats. 1989, Ch. 634, Sec. 7.   Effective September 21, 1989.","effective":"1989-09-21","html":"<p>“Wholesale cost” means the cost of tobacco products to the distributor prior to any discounts or trade allowances.</p>","text":"“Wholesale cost” means the cost of tobacco products to the distributor prior to any discounts or trade allowances.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-30017","source":"California Legislative Information bulk export (pubinfo)"}