{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30110","citation":"Rev. & Tax. Code, § 30110","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":"Added by Stats. 1959, Ch. 1040.","effective":null,"html":"<p>Any claim for exemption from tax under this part shall be made to the board in such manner as the board shall prescribe.</p>","text":"Any claim for exemption from tax under this part shall be made to the board in such manner as the board shall prescribe.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/tax-on-distributors-30110","source":"California Legislative Information bulk export (pubinfo)"}