{"data":{"id":"us-ca/rtc-30019","jurisdiction":"us-ca","citation":"RTC § 30019","heading":"","body":"“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.","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":"18295bc9594508d86cce64ac92f3f20413568efe3eb5d8b7dde9efc18b50cdaa","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-30018","next":"us-ca/rtc-30101"},"notice":"GroundRules: Original legal text. Not legal advice."}