California Legal Codes and Statutes

§ 30019

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

“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.

Cite this section

Cal. Rev. & Tax. Code § 30019 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-13-cigarette-tax/chapter-1-general-provisions-and-definitions/section-30019

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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