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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 2. Imposition of Tax
Article 1. Tax on Distributors
Section 30103.5
30103.5. Sale or transfer to law enforcement. (a) The tax and surcharge imposed by this part shall not apply to the sale or transfer of untaxed cigarettes or tobacco products to a law enforcement agency for use in a criminal investigation when that sale or transfer is authorized by the board.
(b) A law enforcement agency authorized by the board to receive or purchase cigarettes or tobacco products as provided in subdivision (a) shall not be required to apply for, or obtain, a license as a distributor pursuant to Section 30140.
(c) A law enforcement agency making distributions of cigarettes and tobacco products received or purchased under subdivision (a) is not required to collect or remit the tax or surcharge imposed by this part with respect to those authorized distributions.
History—Added by Stats. 1995, Ch. 555, in effect January 1, 1996. Stats. 1999, Ch. 941 (SB 1231), in effect January 1, 2000, added "or tobacco products" after "of untaxed cigarettes" in subdivision (a), added "or tobacco products" after "or purchase cigarettes" in subdivision (b), and added "and tobacco products" after "distribution of cigarettes" in subdivision (c).