California Revenue and Taxation Code

§ 31003

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

RTC § 31003 Effective Jan 1, 2022Div. 2 · Part 13.6

Statute text

View on leginfo.ca.gov

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.

Legislative history

Added by Stats. 2021, Ch. 489, Sec. 3. (SB 395) Effective January 1, 2022.