Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2023
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
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".