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California · Through 2026-09-13

RTC § 30008

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 13. CIGARETTE TAX [30001. - 30483.]
  4. CHAPTER 1. General Provisions and Definitions [30001. - 30019.]

“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.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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