Rev. & Tax. Code, § 30012 · Chapter 1. General Provisions and Definitions

Rev. & Tax. Code, § 30012

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

“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.

Notes and commentary — not statutory text

History

Amended by Stats. 1989, Ch. 634, Sec. 6. Effective September 21, 1989.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=30012.
Text hash: sha256 8581341271e2dc3a51e32d976709f7be4be058fe7e815ceb259bd45c38d7eff9
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Cited by 1 provision

Provisions in this library whose text cites Rev. & Tax. Code, § 30012. Each shows the citation as that text prints it.

Business and Professions Code

Bus. & Prof. Code, § 22954Printed as Section 30012 of the Revenue and Taxation Code

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.