Revenue and Taxation Code § 30103

ARTICLE 1. Tax on Distributors

Current as of September 28, 2026Rev. & Tax. Code, § 30103Official source ↗

Amended by Stats. 1989, Ch. 634, Sec. 10. Effective September 21, 1989.

The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products by the manufacturer to a licensed distributor.