{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30107","citation":"Rev. & Tax. Code, § 30107","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. 14.   Effective September 21, 1989.","effective":"1989-09-21","html":"<p>The taxes resulting from a distribution of cigarettes or tobacco products within the meaning of subdivision (b) of Section <a href=\"/rtc/30008\">30008</a> shall be paid by the user or consumer.</p>","text":"The taxes resulting from a distribution of cigarettes or tobacco products within the meaning of subdivision (b) of Section 30008 shall be paid by the user or consumer.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/tax-on-distributors-30107","source":"California Legislative Information bulk export (pubinfo)"}