(a)“Transporter” means any person transporting into or within this state any of the following:
(1)Cigarettes not contained in packages to which are affixed California cigarette tax stamps or meter impressions.
(2)Tobacco products upon which the
tobacco products surtax imposed by Article 2 (commencing with Section 30121), Article 2.5 (commencing with Section 30130.50), and Article 3 (commencing with Section 30131) of Chapter 2 has not been paid.
(b)“Transporter” shall not include any of the following:
(1)A licensed distributor.
(2)A common carrier.
(3)A person transporting cigarettes and tobacco products under federal internal revenue bond or customs control that are non-tax paid under Chapter 52 of the Internal Revenue Act of 1954 as amended.
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