California Revenue and Taxation Code § 30008

Revenue and Taxation Code
Open in Lexace · Ask the AI about this section
“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.

‹ Prev All California sections Next ›


Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.