Revenue and Taxation Code § 30107
ARTICLE 1. Tax on Distributors
The taxes resulting from a distribution of cigarettes or tobacco products within the meaning of subdivision (b) of Section 30008 shall be paid by the user or consumer.
ARTICLE 1. Tax on Distributors
The taxes resulting from a distribution of cigarettes or tobacco products within the meaning of subdivision (b) of Section 30008 shall be paid by the user or consumer.