Section 30011 Of Chapter 1. General Provisions And Definitions From California Revenue And Taxation Code >> Division 2. >> Part 13. >> Chapter 1.
30011
. "Distributor" includes:
(a) Every person who, after 4 o'clock a.m. on July 1, 1959, and
within the meaning of the term "distribution" as defined in this
chapter, distributes cigarettes.
(b) Every person who, on or after 12:01 a.m. on January 1, 1989,
and within the meaning of the term "distribution" as defined in this
chapter, distributes tobacco products.
(c) Every person who sells or accepts orders for cigarettes or
tobacco products which are to be transported from a point outside
this state to a consumer within this state.