Revenue and Taxation Code § 30111

ARTICLE 1. Tax on Distributors

Current as of September 28, 2026Rev. & Tax. Code, § 30111Official source ↗

Amended by Stats. 1989, Ch. 634, Sec. 17. Effective September 21, 1989.

The taxes imposed by this part are in lieu of all other state, county, municipal, or district taxes on the privilege of distributing cigarettes or tobacco products.

This section does not prohibit the application of Part 1 (commencing with Section 6001), Part 1.5 (commencing with Section 7200), Part 1.6 (commencing with Section 7251), or Article 2 (commencing with Section 37021) of Part 17 to the sale, storage, use or other consumption of cigarettes or tobacco products.