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Business Taxes Law Guide – Revision 2022
 

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

Section 31003


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.