{"data":{"id":"us-ca/rtc-30011","jurisdiction":"us-ca","citation":"RTC § 30011","heading":"","body":"“Distributor” includes:\n(a) Every person who, after 4 o’clock a.m. on July 1, 1959, and within the meaning of the term “distribution” as defined in this chapter, distributes cigarettes.\n(b) Every person who, on or after 12:01 a.m. on January 1, 1989, and within the meaning of the term “distribution” as defined in this chapter, distributes tobacco products.\n(c) Every person who sells or accepts orders for cigarettes or tobacco products which are to be transported from a point outside this state to a consumer within this state.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 13. CIGARETTE TAX [30001. - 30483.]","CHAPTER 1. General Provisions and Definitions [30001. - 30019.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"0180006db2d898130431eabcd3a23716beb880b91479473a01ec31b605c13cd5","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-30010","next":"us-ca/rtc-30012"},"notice":"GroundRules: Original legal text. Not legal advice."}