Revenue and Taxation Code section 30014

(a)

“Transporter” means any person transporting into or within this state any of the following:

(1)

Cigarettes not contained in packages to which are affixed California cigarette tax stamps or meter impressions.

(2)

Tobacco products upon which the tobacco products surtax imposed by Article 2 (commencing with Section 30121), Article 2.5 (commencing with Section 30130.50), and Article 3 (commencing with Section 30131) of Chapter 2 has not been paid.

(b)

“Transporter” shall not include any of the following:

(1)

A licensed distributor.

(2)

A common carrier.

(3)

A person transporting cigarettes and tobacco products under federal internal revenue bond or customs control that are non-tax paid under Chapter 52 of the Internal Revenue Act of 1954 as amended.

Source: Section 30014, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=30014.­ (accessed Jul. 20, 2026).

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Verified:
Jul. 20, 2026

§ 30014's source at ca​.gov