California Legal Codes and Statutes

§ 30102.5

Amended by Stats. 1989, Ch. 634, Sec. 9. Effective September 21, 1989.

The taxes imposed by this part shall not apply to the distribution of cigarettes or tobacco products that are non-tax-paid under Chapter 52 of the Internal Revenue Act of 1954 as amended, and the cigarettes or tobacco products are under internal revenue bond or customs control.

Cite this section

Cal. Rev. & Tax. Code § 30102.5 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-13-cigarette-tax/chapter-2-imposition-of-tax/article-1-tax-on-distributors/section-30102.5

Other sections in Article 1 - Tax on Distributors

§ 30101§ 30101.7§ 30102§ 30102.5§ 30103§ 30103.5§ 30104§ 30105§ 30105.5§ 30106§ 30107§ 30108§ 30109§ 30110§ 30111

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