California Revenue and Taxation Code

§ 30011

RTC § 30011 Effective Sep 21, 1989Div. 2 · Part 13 · Ch. 1

Statute text

“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.

…

Legislative history

Amended by Stats. 1989, Ch. 634, Sec. 5. Effective September 21, 1989.