Rev. & Tax. Code, § 30019 · Chapter 1. General Provisions and Definitions

Rev. & Tax. Code, § 30019

Verbatim from the official edition

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

“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.

Notes and commentary — not statutory text

History

Amended by Stats. 2006, Ch. 501, Sec. 14. Effective January 1, 2007.

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=30019.
Text hash: sha256 18295bc9594508d86cce64ac92f3f20413568efe3eb5d8b7dde9efc18b50cdaa
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 2 provisions

Provisions in this library whose text cites Rev. & Tax. Code, § 30019. Each shows the citation as that text prints it.

Business and Professions Code

Bus. & Prof. Code, § 22971Printed as Section 30019 of the Revenue and Taxation Code

Revenue and Taxation Code

Rev. & Tax. Code, § 30165.1Printed as Section 30019

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.