“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.
(Amended by Stats. 1989, Ch. 634, Sec. 6. Effective September 21, 1989.)
Section 30012
Rev. & Tax. Code § 30012, under General Provisions and Definitions.
Rev. & Tax. Code § 30012