Revenue and Taxation Code section 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.

Source: Section 30009, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=30009. (accessed Apr. 24, 2025).

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Last Updated

Apr. 24, 2025

§ 30009’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_30009

Original Source: Section 30009, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=30009. (last accessed Apr. 24, 2025).