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 30107.
Latest version.
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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.
(Amended by Stats. 1989, Ch. 634, Sec. 14. Effective September 21, 1989.)