Cal. Revenue and Taxation Code § 30009 : California Revenue And Taxation Code — Other Taxes — General Provisions And Definitions — "Use or consumption" defined

Current through the 2016 Legislative Session

"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.