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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 30111
30111. In lieu tax; subject to sales and use taxes. The taxes imposed by this part are in lieu of all other state, county, municipal, or district taxes on the privilege of distributing cigarettes or tobacco products.
This section does not prohibit the application of Part 1 (commencing with Section 6001), Part 1.5 (commencing with Section 7200), Part 1.6 (commencing with Section 7251) or Article 2 (commencing with Section 37021) of Part 17 to the sale, storage, use or other consumption of cigarettes or tobacco products.
History—Stats. 1968, p. 1797, in effect November 13, 1968, added "or Article 2 … of Part 17". Stats. 1969, p. 123, in effect November 10, 1969, added the reference to Part 1.6 and substituted "this division" for "Division 2 of this code", in the second paragraph. Stats 1989, Ch. 634, in effect September 21, 1989, added "or tobacco products" after "cigarettes" throughout the text and deleted "of this division" after "Part 17" in the second paragraph.