§ 30011
88 words·~1 min read·
/ca/revenue-and-taxation-code/30011A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
“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 chapter, distributes cigarettes.
(b)Every person who, on or after 12:01 a.m. on January 1, 1989, and within the meaning of the term “distribution” as defined in this chapter, distributes tobacco products.
(c)Every person who sells or accepts orders for cigarettes or tobacco products which are to be transported from a point outside this state to a consumer within this state.