California Revenue and Taxation Code

§ 30163

RTC § 30163 Effective May 5, 2000Div. 2 · Part 13 · Ch. 3.5 · Art. 1

Statute text

(a)Except as otherwise provided in this section, an appropriate stamp shall be affixed to, or an appropriate meter impression shall be made on each package of cigarettes prior to the distribution of the cigarettes.

(b)No stamp or meter impression may be affixed to, or made upon, any package of cigarettes if any one of the following occurs:

(1)The package does not comply with all requirements of the Federal Cigarette Labeling and Advertising Act (15 U.S.C. Sec. 1331 and following) for the placement of labels, warnings, or any other information upon a package of cigarettes that is to be sold within the United States.

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Legislative history

Amended by Stats. 2000, Ch. 18, Sec. 1. Effective May 5, 2000.