California Revenue and Taxation Code 30019 – “Importer” means any purchaser for resale in the United States of …
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“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.
(Amended by Stats. 2006, Ch. 501, Sec. 14. Effective January 1, 2007.)
