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California · Through 2026-09-13

RTC § 30019

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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.]

“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.

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

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