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 2. Imposition of Tax [30101 - 30131.6]
( Chapter 2 added by Stats. 1959, Ch. 1040. ) ARTICLE 1. Tax on Distributors [30101 - 30111]
( Article 1 added by Stats. 1959, Ch. 1040. ) 30103.
The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products by the manufacturer to a licensed distributor.
(Amended by Stats. 1989, Ch. 634, Sec. 10. Effective September 21, 1989.)