CHAPTER 1. General Provisions and Definitions [30001. - 30019.]
Chapter 1 added by Stats. 1959, Ch. 1040.
§§ 30001–30019 · 18 sections
- § 30001 This part is known and may be cited as the “Cigarette and Tobacco Products Tax Law.”
- § 30002 Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
- § 30003 “Cigarette” means any roll for smoking, made wholly or in part of tobacco, irrespective of size or shape and irrespective of whether the tobacco is flavored,…
- § 30005 “Untaxed cigarette” means any cigarette which has not yet been distributed in such manner as to result in a tax liability under this part.
- § 30005.5 “Untaxed tobacco product” means either of the following: (a) Any tobacco product that has not yet been distributed in a manner that results in a tax liability…
- § 30006 “Sale” includes any transfer of title or possession for a consideration, exchange or barter, in any manner or by any means whatever.
- § 30008 “Distribution” includes: (a) The sale of untaxed cigarettes or tobacco products in this state. (b) The use or consumption of untaxed cigarettes or tobacco…
- § 30009 “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…
- § 30010 “Person” includes any individual, firm, partnership, joint venture, limited liability company, association, social club, fraternal organization, corporation,…
- § 30011 “Distributor” includes: (a) Every person who, after 4 o’clock a.m. on July 1, 1959, and within the meaning of the term “distribution” as defined in this…
- § 30012 “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…
- § 30013 “In this State” or “in the State” means within the exterior limits of the State of California and includes all territory within these limits owned by or ceded…
- § 30014 (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…
- § 30015 “Package” means the indivdual packet, box or other container in which retail sales of cigarettes are normally made or intended to be made. “Package” does not…
- § 30016 “Wholesaler” includes: (a) Any person, other than a licensed distributor, who engages in this state in making sales for resale of cigarettes that are contained…
- § 30017 “Wholesale cost” means the cost of tobacco products to the distributor prior to any discounts or trade allowances.
- § 30018 (a) “Stamps and meter impressions” means the indicia of payment of tax, as required by Section 30161, and include, but are not limited to, stamps, meter…
- § 30019 “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…