{"data":{"id":"us-ca/rtc-30012","jurisdiction":"us-ca","citation":"RTC § 30012","heading":"","body":"“Dealer” includes every person, other than one holding a distributor’s or wholesaler’s license, who engages in this state in the sale of cigarettes or tobacco products.","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":"8581341271e2dc3a51e32d976709f7be4be058fe7e815ceb259bd45c38d7eff9","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-30011","next":"us-ca/rtc-30013"},"notice":"GroundRules: Original legal text. Not legal advice."}