California Revenue and Taxation Code 30016 – “Wholesaler” includes:(a) Any person, other than a licensed …
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“Wholesaler” includes:
(a) Any person, other than a licensed distributor, who engages in this state in making sales for resale of cigarettes that are contained in packages to which are affixed stamps or meter impressions.
Terms Used In California Revenue and Taxation Code 30016
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
(b) Any person, other than a licensed distributor, who engages in this state in making sales for resale of tobacco products on which the tax imposed in Sections 30123 and 30131.2 has been paid.
(Amended by Stats. 2001, Ch. 251, Sec. 18. Effective January 1, 2002.)