California Revenue and Taxation Code
§ 30012
RTC § 30012 Effective Sep 21, 1989Div. 2 · Part 13 · Ch. 1
Statute text
View on leginfo.ca.gov“Dealer” includes every person, other than one holding a distributor’s or wholesaler’s license, who engages in this state in the sale of cigarettes or tobacco products.
Legislative history
Amended by Stats. 1989, Ch. 634, Sec. 6. Effective September 21, 1989.