Cal. Rev. & Tax. Code § 30019

Current through the 2023 Legislative Session.

Section 30019 - "Importer" defined

"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.

Ca. Rev. and Tax. Code § 30019

Amended by Stats 2006 ch 501 (AB 1749),s 14, eff. 1/1/2007.

Added by Stats 2003 ch 890 (AB 71), s 6, eff. 1/1/2004.