Revenue and Taxation Code § 30012
CHAPTER 1. General Provisions and Definitions
“Dealer” includes every person, other than one holding a distributor’s or wholesaler’s license, who engages in this state in the sale of cigarettes or tobacco products.
CHAPTER 1. General Provisions and Definitions
“Dealer” includes every person, other than one holding a distributor’s or wholesaler’s license, who engages in this state in the sale of cigarettes or tobacco products.