Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 13. CIGARETTE TAX [30001 - 30483]
( Part 13 added by Stats. 1959, Ch. 1040. ) CHAPTER 1. General Provisions and Definitions [30001 - 30019]
( Chapter 1 added by Stats. 1959, Ch. 1040. ) 30017.
“Wholesale cost” means the cost of tobacco products to the distributor prior to any discounts or trade allowances.
(Added by Stats. 1989, Ch. 634, Sec. 7. Effective September 21, 1989.)