ARTICLE 1. Use of Stamps and Impressions [30161. - 30165.2.]

Article 1 added by Stats. 1961, Ch. 884.

§§ 30161–30165.2 · 7 sections

• § 30161 Except for the use or consumption of cigarettes by other than a licensed distributor, and as may be authorized under the provisions of Section 30165, the tax…
• § 30162 (a) Stamps and meter impressions shall be of the designs, specifications, and denominations as may be prescribed by the board. Stamps and meter impressions…
• § 30163 (a) Except as otherwise provided in this section, an appropriate stamp shall be affixed to, or an appropriate meter impression shall be made on each package of…
• § 30164 A metering machine may be used and a meter may be stored, transferred, transported, repaired, opened, set or used only in accordance with rules and regulations…
• § 30165 The board by regulation may provide that the tax imposed by this part with respect to cigarettes shall be paid without the use of stamps or meter impressions…
• § 30165.1 (a) The following definitions shall apply for purposes of this section: (1) “Department” means the California Department of Tax and Fee Administration. (2)…
• § 30165.2 (a) For purposes of this section, “applicable returns” means the following returns or reports relating to cigarettes that are filed or required to be filed…