California Legal Codes and Statutes

§ 30012

Amended by Stats. 1989, Ch. 634, Sec. 6. Effective September 21, 1989.

“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.

Cite this section

Cal. Rev. & Tax. Code § 30012 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-13-cigarette-tax/chapter-1-general-provisions-and-definitions/section-30012

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

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