{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30102.5","citation":"Rev. & Tax. Code, § 30102.5","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 13. CIGARETTE TAX [30001. - 30483.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13"},{"name":"CHAPTER 2. Imposition of Tax [30101. - 30131.6.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-2"},{"name":"ARTICLE 1. Tax on Distributors [30101. - 30111.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-2/article-1"}],"history":"Amended by Stats. 1989, Ch. 634, Sec. 9.   Effective September 21, 1989.","effective":"1989-09-21","html":"<p>The taxes imposed by this part shall not apply to the distribution of cigarettes or tobacco products that are non-tax-paid under Chapter 52 of the Internal Revenue Act of 1954 as amended, and the cigarettes or tobacco products are under internal revenue bond or customs control.</p>","text":"The taxes imposed by this part shall not apply to the distribution of cigarettes or tobacco products that are non-tax-paid under Chapter 52 of the Internal Revenue Act of 1954 as amended, and the cigarettes or tobacco products are under internal revenue bond or customs control.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/tax-on-distributors-30102-5","source":"California Legislative Information bulk export (pubinfo)"}