California Revenue and Taxation Code

§ 30019

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

RTC § 30019 Effective Jan 1, 2007Div. 2 · Part 13 · Ch. 1

Statute text

View on leginfo.ca.gov

“Importer” means any purchaser for resale in the United States of cigarettes or tobacco products manufactured outside of the United States for the purpose of making a first sale or distribution within the United States.

Legislative history

Amended by Stats. 2006, Ch. 501, Sec. 14. Effective January 1, 2007.