California Revenue and Taxation Code

§ 30105

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

RTC § 30105 Effective Sep 21, 1989Div. 2 · Part 13 · Ch. 2 · Art. 1

Statute text

View on leginfo.ca.gov

The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products by the original importer to a licensed distributor if the cigarettes or tobacco products are manufactured outside the United States.

Legislative history

Amended by Stats. 1989, Ch. 634, Sec. 12. Effective September 21, 1989.