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Section 30008 Of Chapter 1. General Provisions And Definitions From California Revenue And Taxation Code >> Division 2. >> Part 13. >> Chapter 1.

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.