California Revenue and Taxation Code

§ 30016

RTC § 30016 Effective Jan 1, 2002Div. 2 · Part 13 · Ch. 1

Statute text

“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.

Legislative history

Amended by Stats. 2001, Ch. 251, Sec. 18. Effective January 1, 2002.