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California Code, Revenue and Taxation Code - RTC § 30016

Current as of January 01, 2025 | Updated by Findlaw Staff

“Wholesaler” includes:

(a) Any person, other than a licensed distributor, who engages in this state in making sales for resale of cigarettes that are contained in packages to which are affixed stamps or meter impressions.

(b) Any person, other than a licensed distributor, who engages in this state in making sales for resale of tobacco products on which the tax imposed in Sections 30123and 30131.2 has been paid.

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Cite this article: FindLaw.com - California Code, Revenue and Taxation Code - RTC § 30016 - last updated January 01, 2025 | https://codes.findlaw.com/ca/revenue-and-taxation-code/rtc-sect-30016/

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