California Revenue and Taxation Code
§ 30009
RTC § 30009 Effective Jan 1, 1999Div. 2 · Part 13 · Ch. 1
Statute text
View on leginfo.ca.gov“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 the cigarettes or tobacco products or the keeping or retention thereof by a licensed distributor for the purpose of sale.
Legislative history
Amended by Stats. 1998, Ch. 420, Sec. 4. Effective January 1, 1999.