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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 3.5. Stamps and Meter Machines1
Article 2. Sale to Distributors
Section 30166.1
30166.1. Legislative report; evaluation of cost to apply stamps and settings. No later than July 1, 2005, the board shall submit a report to the Legislature that evaluates the average actual costs, including labor for applying indicia or impressions, bonding, warehousing, and leasing stamping equipment, including case cutters and packers, associated with applying stamps or meter impressions to cigarette packages. This report shall be updated every two years.
History—Added by Stats. 2003, Ch. 890 (AB 71), in effect January 1, 2004.
1Chapter 3.5 was added to Part 13 by Stats. 1961, p. 2315, operative July 16, 1961.