Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2023
California Healthy Outcomes and Prevention Education Act
Revenue and Taxation Code
Division 2. Other Taxes
Part 13.6. California Healthy Outcomes and Prevention Education Act
31003. Receipt. For each retail sale of an electronic cigarette, a retailer shall provide a purchaser with a receipt or other document that sets out and separately identifies the "California Electronic Cigarette Excise Tax" and the amount paid by the purchaser.
History—Added by Stats. 2021, Ch. 489 (SB 395), in effect January 1, 2022.