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Business Taxes Law Guide – Revision 2019
 

Cigarette and Tobacco Products Tax Law

CHAPTER 2. IMPOSITION OF TAX.

Article 1. Tax on Distributors

Section 30105


30105. Sale by original importer. The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products by the original importer to a licensed distributor if the cigarettes or tobacco products are manufactured outside the United States.

History.—Added by Stats. 1985, Ch. 35, effective May 7, 1985. Stats. 1989, Ch. 634, in effect September 21, 1989, added "or tobacco products" after "cigarettes" throughout the text.