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 30107

30107. Payment by consumer. The taxes resulting from a distribution of cigarettes or tobacco products within the meaning of subdivision (b) of Section 30008 shall be paid by the user or consumer.

History—Added by Stats. 1967, p. 2516, operative August 1, 1967, formerly the last sentence of Section 30106. Stats. 1989, Ch. 634, in effect September 21, 1989, added "or tobacco products" after "cigarettes".