California Revenue and Taxation Code

§ 30008

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 30008 Effective Sep 21, 1989Div. 2 · Part 13 · Ch. 1

“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.

…

Legislative history

Amended by Stats. 1989, Ch. 634, Sec. 3. Effective September 21, 1989.