Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2024

Cigarette and Tobacco Products Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 13. Cigarette Tax
Chapter 1. General Provisions and Definitions

Section 30012

30012. Dealer. "Dealer" includes every person, other than one holding a distributor's or wholesaler's license, who engages in this state in the sale of cigarettes or tobacco products.

History—Stats. 1968, p. 2249, in effect November 13, 1968, added "or wholesaler's". Stats. 1989, Ch. 634, in effect September 21, 1989, added "or tobacco products" after "cigarettes".