Revenue and Taxation Code § 30105

ARTICLE 1. Tax on Distributors

Current as of September 28, 2026Rev. & Tax. Code, § 30105Official source ↗

Amended by Stats. 1989, Ch. 634, Sec. 12. Effective September 21, 1989.

The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products by the original importer to a licensed distributor if the cigarettes or tobacco products are manufactured outside the United States.