California Legal Codes and Statutes

§ 30103

Amended by Stats. 1989, Ch. 634, Sec. 10. Effective September 21, 1989.

The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products by the manufacturer to a licensed distributor.

Cite this section

Cal. Rev. & Tax. Code § 30103 (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-30103

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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