Rev. & Tax. Code, § 30014 · Chapter 1. General Provisions and Definitions
Rev. & Tax. Code, § 30014
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(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.
Notes and commentary — not statutory text
History
Amended November 8, 2016, by initiative Proposition 56, Sec. 5.1.
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§ionNum=30014.
- Text hash
- sha256 bccb24df03c0d55e958781add4c2c9f82f5eb37bde7c17e91996bdb2a912bab9
- 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
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
- Rev. & Tax. Code, div. 2, pt. 13, ch. 2, art. 2Cigarette and Tobacco Products SurtaxPrinted as Article 2 (commencing with Section 30121)
- Rev. & Tax. Code, div. 2, pt. 13, ch. 2, art. 2.5California Healthcare, Research and Prevention Tobacco Tax Act of 2016Printed as Article 2.5 (commencing with Section 30130.50)
- Rev. & Tax. Code, div. 2, pt. 13, ch. 2, art. 3California Children and Families Trust Fund AccountPrinted as Article 3 (commencing with Section 30131) of Chapter 2
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.