BlackletterCalifornia law

Revenue and Taxation Code § 30015

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 30015Official source ↗

Amended by Stats. 1967, Ch. 963.

“Package” means the indivdual packet, box or other container in which retail sales of cigarettes are normally made or intended to be made. “Package” does not include such containers as cartons, cases, bales or boxes which contain smaller packaging units of cigarettes.