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 30014

30014. Transporter. (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.

(2) A common carrier.

(3) A person transporting cigarettes and tobacco products under federal internal revenue bond or customs control that are non-tax-paid under Chapter 52 of the Internal Revenue Act of 1954 as amended.

History—Stats. 1967, p. 2514, operative August 1, 1967, completely revised this section. Stats 1989, Ch. 634, in effect September 21, 1989, added "(a)" before "Transporter", added "any of the following:" after "within this state", added "(1)", substituted "Cigarettes" for "cigarettes", deleted "However, transporter shall not include:", added subdivision (2), added "(b) 'transporter' shall not include any of the following:", and substituted "1", "2", and "3" for "a", "b" and "c" in subdivision (b). Stats. 2001, Ch. 251 (AB 1123), in effect January 1, 2002, added "and Article 3 (commencing with Section 30131)" after "by Article 2 (commencing with Section 30121)" in subdivision (a) paragraph (2). Proposition 56, Section 5.1, approved by voters at the November 8, 2016 election, in effect November 9, 2016, added ",Article 2.5 (commencing with Section 30130.50," after "Article 2 (commencing with Section 30121" in subdivision (a)(2).