Revenue and Taxation Code § 30017

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 30017Official source ↗Ask about this

Added by Stats. 1989, Ch. 634, Sec. 7. Effective September 21, 1989.

“Wholesale cost” means the cost of tobacco products to the distributor prior to any discounts or trade allowances.