Section 30009 Of Chapter 1. General Provisions And Definitions From California Revenue And Taxation Code >> Division 2. >> Part 13. >> Chapter 1.
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.