Code Section

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. )

  
30106.  

The taxes imposed by this part shall not apply to the use or consumption of untaxed cigarettes transported or brought into this state in a single lot or shipment of not more than 400 cigarettes by an individual for his own use or consumption, or of not more than 400 untaxed cigarettes obtained at one time from any of the instrumentalities listed in Section 30102.

(Amended by Stats. 1970, Ch. 547.)