2007 California Revenue and Taxation Code Chapter 1. General Provisions And Definitions

CA Codes (rtc:30001-30019)

30001.  This part is known and may be cited as the "Cigarette and
Tobacco Products Tax Law."



30002.  Except where the context otherwise requires, the definitions
given in this chapter govern the construction of this part.



30003.  "Cigarette" means any roll for smoking, made wholly or in
part of tobacco, irrespective of size or shape and irrespective of
whether the tobacco is flavored, adulterated or mixed with any other
ingredient, where such roll has a wrapper or cover made of paper or
any other material, except where such wrapper is wholly or in the
greater part made of tobacco and such roll weighs over three pounds
per thousand.



30005.  "Untaxed cigarette" means any cigarette which has not yet
been distributed in such manner as to result in a tax liability under
this part.


30005.5.  "Untaxed tobacco product" means either of the following:
   (a) Any tobacco product that has not yet been distributed in a
manner that results in a tax liability under this part.
   (b) Any tobacco product that was distributed in a manner that
resulted in a tax liability under this part, but that was returned to
the distributor after the tax was paid and for which the distributor
has either claimed a deduction pursuant to subdivision (c) of
Section 30123 or 30131.2, or a refund or credit pursuant to Section
30176.2 or Section 30178.2.


30006.  "Sale" includes any transfer of title or possession for a
consideration, exchange or barter, in any manner or by any means
whatever.


30008.  "Distribution" includes:
   (a) The sale of untaxed cigarettes or tobacco products in this
state.
   (b) The use or consumption of untaxed cigarettes or tobacco
products in this state.
   (c) The placing in this state of untaxed cigarettes or tobacco
products in a vending machine or in retail stock for the purpose of
selling the cigarettes or tobacco products to consumers.



30009.  "Use or consumption" includes the exercise of any right or
power over cigarettes or tobacco products incident to the ownership
thereof, other than the sale of the cigarettes or tobacco products or
the keeping or retention thereof by a licensed distributor for the
purpose of sale.


30010.  "Person" includes any individual, firm, partnership, joint
venture, limited liability company, association, social club,
fraternal organization, corporation, estate, trust, business trust,
receiver, trustee, syndicate, this state, any county, city and
county, municipality, district, or other political subdivision of the
state, or any other group or combination acting as a unit.



30011.  "Distributor" includes:
   (a) Every person who, after 4 o'clock a.m. on July 1, 1959, and
within the meaning of the term "distribution" as defined in this
chapter, distributes cigarettes.
   (b) Every person who, on or after 12:01 a.m. on January 1, 1989,
and within the meaning of the term "distribution" as defined in this
chapter, distributes tobacco products.
   (c) Every person who sells or accepts orders for cigarettes or
tobacco products which are to be transported from a point outside
this state to a consumer within this state.


30012.  "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.



30013.  "In this State" or "in the State" means within the exterior
limits of the State of California and includes all territory within
these limits owned by or ceded to the United States of America.



30014.  (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) 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.



30015.  "Package" means the indivdual packet, box or other container
in which retail sales of cigarettes are normally made or intended to
be made.  "Package" does not include such containers as cartons,
cases, bales or boxes which contain smaller packaging units of
cigarettes.



30016.  "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 30123 and 30131.2 has been paid.



30017.  "Wholesale cost" means the cost of tobacco products to the
distributor prior to any discounts or trade allowances.



30018.  (a) "Stamps and meter impressions" means the indicia of
payment of tax, as required by Section 30161, and include, but are
not limited to, stamps, meter impressions, or any other indicia
developed using current technology.
   (b) The board shall prescribe and approve the types of stamps and
meter impressions, and the methods of applying stamps and meter
impressions to packages of cigarettes.



30019.  "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.