{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30111","citation":"Rev. & Tax. Code, § 30111","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. 17.   Effective September 21, 1989.","effective":"1989-09-21","html":"<p>The taxes imposed by this part are in lieu of all other state, county, municipal, or district taxes on the privilege of distributing cigarettes or tobacco products.</p><p>This section does not prohibit the application of Part 1 (commencing with Section <a href=\"/rtc/6001\">6001</a>), Part 1.5 (commencing with Section <a href=\"/rtc/7200\">7200</a>), Part 1.6 (commencing with Section <a href=\"/rtc/7251\">7251</a>), or Article 2 (commencing with Section 37021) of Part 17 to the sale, storage, use or other consumption of cigarettes or tobacco products.</p>","text":"The taxes imposed by this part are in lieu of all other state, county, municipal, or district taxes on the privilege of distributing cigarettes or tobacco products. This section does not prohibit the application of Part 1 (commencing with Section 6001), Part 1.5 (commencing with Section 7200), Part 1.6 (commencing with Section 7251), or Article 2 (commencing with Section 37021) of Part 17 to the sale, storage, use or other consumption of cigarettes or tobacco products.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/tax-on-distributors-30111","source":"California Legislative Information bulk export (pubinfo)"}