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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
30103. Sale by manufacturer. The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products by the manufacturer to a licensed distributor.
History—Stats. 1961, p. 2499, operative July 1, 1961, substituted "the sale" for "distributions". Stats. 1989, Ch. 634, in effect September 21, 1989, added "or tobacco products" after "cigarettes".