Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2019
Cigarette and Tobacco Products Tax Law
CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS
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.