BlackletterCalifornia law

Revenue and Taxation Code § 30009

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 30009Official source ↗

Amended by Stats. 1998, Ch. 420, Sec. 4. Effective January 1, 1999.

“Use or consumption” includes the exercise of any right or power over cigarettes or tobacco products incident to the ownership thereof, other than the sale of the cigarettes or tobacco products or the keeping or retention thereof by a licensed distributor for the purpose of sale.