BlackletterCalifornia law

Revenue and Taxation Code § 30019

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 30019Official source ↗

Amended by Stats. 2006, Ch. 501, Sec. 14. Effective January 1, 2007.

“Importer” means any purchaser for resale in the United States of cigarettes or tobacco products manufactured outside of the United States for the purpose of making a first sale or distribution within the United States.