{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30165","citation":"Rev. & Tax. Code, § 30165","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 3.5. Stamps and Meter Machines [30161. - 30180.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-3.5"},{"name":"ARTICLE 1. Use of Stamps and Impressions [30161. - 30165.2.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-3.5/article-1"}],"history":"Added by Stats. 1961, Ch. 884.","effective":null,"html":"<p>The board by regulation may provide that the tax imposed by this part with respect to cigarettes shall be paid without the use of stamps or meter impressions in connection with a particular type of transaction.</p>","text":"The board by regulation may provide that the tax imposed by this part with respect to cigarettes shall be paid without the use of stamps or meter impressions in connection with a particular type of transaction.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/use-of-stamps-and-impressions-30165","source":"California Legislative Information bulk export (pubinfo)"}