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. ) 30107.
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.)