California Revenue and Taxation Code

§ 30103

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 30103 Effective Sep 21, 1989Div. 2 · Part 13 · Ch. 2 · Art. 1

The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products by the manufacturer to a licensed distributor.

Legislative history

Amended by Stats. 1989, Ch. 634, Sec. 10. Effective September 21, 1989.