§ 30016
69 words·~1 min read·
/ca/revenue-and-taxation-code/30016A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
“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 in packages to which are affixed stamps or meter impressions.
(b)Any person, other than a licensed distributor, who engages in this state in making sales for resale of tobacco products on which the tax imposed in Sections 30123 and 30131.2 has been paid.