California Legal Codes and Statutes

§ 30008

Amended by Stats. 1989, Ch. 634, Sec. 3. Effective September 21, 1989.

“Distribution” includes:

(a)The sale of untaxed cigarettes or tobacco products in this state.
(b)The use or consumption of untaxed cigarettes or tobacco products in this state.
(c)The placing in this state of untaxed cigarettes or tobacco products in a vending machine or in retail stock for the purpose of selling the cigarettes or tobacco products to consumers.

Cite this section

Cal. Rev. & Tax. Code § 30008 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-13-cigarette-tax/chapter-1-general-provisions-and-definitions/section-30008

Other sections in Chapter 1 - General Provisions and Definitions

§ 30001§ 30002§ 30003§ 30005§ 30005.5§ 30006§ 30008§ 30009§ 30010§ 30011§ 30012§ 30013§ 30014§ 30015§ 30016§ 30017§ 30018§ 30019

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.