Revenue and Taxation Code section 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.

Source: Section 30008, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=30008.­ (updated Sep. 21, 1989; accessed Jul. 20, 2026).

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Verified:
Jul. 20, 2026

§ 30008's source at ca​.gov