§ 30008
60 words·~1 min read·
/ca/revenue-and-taxation-code/30008A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
“Distribution” includes:
(a)The sale of untaxed cigarettes or tobacco products in this state.
(b)The use or consumption of untaxed cigarettes or tobacco products in this state.
(c)The placing in this state of untaxed cigarettes or tobacco products in a vending machine or in retail stock for the purpose of selling the cigarettes or tobacco products to consumers.