Laws, Regulations and Annotations


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.