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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 30017
30017. Wholesale cost. "Wholesale cost" means the cost of tobacco products to the distributor prior to any discounts or trade allowances.
History—Added by Stats. 1989, Ch. 634, in effect September 21, 1989.