Code Section Group

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 60709]

  ( 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 3.5. Stamps and Meter Machines [30161 - 30180]

  ( Chapter 3.5 added by Stats. 1961, Ch. 884. )

ARTICLE 5. Other Provisions Applicable [30180- 30180.]
  ( Article 5 added by Stats. 1961, Ch. 884. )

30180.
  

Articles 2 (commencing with Section 30201), 3 (commencing with Section 30221), and 4 (commencing with Section 30241) of Chapter 4 and Sections 30185, 30362, and 30366 do not apply to amounts due or paid with respect to purchases made of stamps or meter register settings. The remedies of the state provided in Chapter 5 (commencing with Section 30301) and the provisions of Chapter 6 (commencing with Section 30361), except for Sections 30362 and 30366, apply to amounts due or paid with respect to purchases made of stamps or meter register settings.

(Amended by Stats. 2005, Ch. 519, Sec. 9. Effective October 4, 2005. Operative January 1, 2006, by Sec. 25 of Ch. 519.)

RTCRevenue and Taxation Code - RTC5