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Business Taxes Law Guide—Revision 2024
Cigarette and Tobacco Products Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 13. Cigarette Tax
Chapter 1. General Provisions and Definitions
Section 30015
30015. Package. "Package" means the individual packet, box or other container in which retail sales of cigarettes are normally made or intended to be made. "Package" does not include such containers as cartons, cases, bales or boxes which contain smaller packaging units of cigarettes.
History—Stats. 1967, p. 2515, operative August 1, 1967, substituted "packet" for "package" in the first sentence and added the second sentence.