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2025 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 13 - CIGARETTE TAX
CHAPTER 1 - General Provisions and Definitions
Section 30009.
Universal Citation:
CA Rev & Tax Code § 30009 (2025)
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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.
(Amended by Stats. 1998, Ch. 420, Sec. 4. Effective January 1, 1999.)
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