BlackletterCalifornia law

Revenue and Taxation Code § 30017

CHAPTER 1. General Provisions and Definitions

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

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.