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 30105.5

30105.5. Sale or gift to veterans' institutions. The taxes imposed by this part shall not apply to the sale or gift of federally tax-free cigarettes or tobacco products when the cigarettes or tobacco products are delivered directly from the manufacturer under Internal Revenue bond to a veterans' home of the State of California or a hospital or domiciliary facility of the United States Veterans' Administration for gratuitous issue to veterans receiving hospitalization or domiciliary care. The tax shall not be imposed with respect to the use or consumption of such cigarettes or tobacco products by the institution or by the veteran patients or domiciliaries.

History—Added by Stats. 1961, p. 1484, in effect September 15, 1961. Stats. 1989, Ch. 634, in effect September 21, 1989, added "or tobacco products" after "cigarettes" throughout the text, and substituted "Veterans' " for "Veterans" in the first sentence.