California Revenue and Taxation Code

§ 30107

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

RTC § 30107 Effective Sep 21, 1989Div. 2 · Part 13 · Ch. 2 · Art. 1

Statute text

View on leginfo.ca.gov

The taxes resulting from a distribution of cigarettes or tobacco products within the meaning of subdivision (b) of Section 30008 shall be paid by the user or consumer.

Legislative history

Amended by Stats. 1989, Ch. 634, Sec. 14. Effective September 21, 1989.