Section 30014 - "Transporter" defined(a) "Transporter" means any person transporting into or within this state any of the following: (1) Cigarettes not contained in packages to which are affixed California cigarette tax stamps or meter impressions.(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.(b) "Transporter" shall not include any of the following:(1) A licensed distributor.(3) A person transporting cigarettes and tobacco products under federal internal revenue bond or customs control that are non-taxpaid under Chapter 52 of the Internal Revenue Act of 1954 as amended.Ca. Rev. and Tax. Code § 30014
Amended by Proposition 56, approved by the voters at the November 8, 2016 election, effective immediately upon passage.Amended by Stats 2001 ch 251 (AB 1123), s 17, eff. 1/1/2002.