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 2. Imposition of Tax

Article 1. Tax on Distributors

Section 30102.5

30102.5. Distribution under internal revenue bond or customs control. The taxes imposed by this part shall not apply to the distribution of cigarettes or tobacco products that are non-tax-paid under Chapter 52 of the Internal Revenue Act of 1954 as amended, and the cigarettes or tobacco products are under internal revenue bond or customs control.

History—Added by Stats. 1961, p. 1183, in effect September 15, 1961. Stats. 1967, p. 2515, operative August 1, 1967, deleted the former language exempting sales to veterans' homes, etc., and added everything following "shall not apply to." Stats. 1989, Ch. 634, in effect September 21, 1989, added "or tobacco products" after "distribution of cigarettes" and added "or tobacco products" after "and the cigarettes".