Revenue and Taxation Code section 30012

“Dealer” includes every person, other than one holding a distributor’s or wholesaler’s license, who engages in this state in the sale of cigarettes or tobacco products.

Source: Section 30012, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=30012. (updated Sep. 21, 1989; accessed Jul. 6, 2026).

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Up to date

Verified:
Jul. 6, 2026

§ 30012's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_30012

Original Source: Section 30012, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=30012. (last accessed May 12, 2025).