California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 13. CIGARETTE TAX |
Chapter 2. Imposition of Tax |
ARTICLE 1. Tax on Distributors |
Section 30105.
Latest version.
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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.
(Amended by Stats. 1989, Ch. 634, Sec. 12. Effective September 21, 1989.)