{"data":{"id":"us-ca/rtc-30014","jurisdiction":"us-ca","citation":"RTC § 30014","heading":"","body":"(a) “Transporter” means any person transporting into or within this state any of the following:\n(1) Cigarettes not contained in packages to which are affixed California cigarette tax stamps or meter impressions.\n(2) Tobacco products upon which the tobacco products surtax imposed by Article 2 (commencing with Section 30121), Article 2.5 (commencing with Section 30130.50), and Article 3 (commencing with Section 30131) of Chapter 2 has not been paid.\n(b) “Transporter” shall not include any of the following:\n(1) A licensed distributor.\n(2) A common carrier.\n(3) A person transporting cigarettes and tobacco products under federal internal revenue bond or customs control that are non-tax paid under Chapter 52 of the Internal Revenue Act of 1954 as amended.","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":"bccb24df03c0d55e958781add4c2c9f82f5eb37bde7c17e91996bdb2a912bab9","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-30013","next":"us-ca/rtc-30015"},"notice":"GroundRules: Original legal text. Not legal advice."}