California Legal Codes and Statutes

§ 30103.5

Amended by Stats. 1999, Ch. 941, Sec. 34. Effective January 1, 2000.
(a)The tax and surcharge imposed by this part shall not apply to the sale or transfer of untaxed cigarettes or tobacco products to a law enforcement agency for use in a criminal investigation when that sale or

transfer is authorized by the board.

(b)A law enforcement agency authorized by the board to receive or purchase cigarettes or tobacco products as provided in subdivision (a) shall not be required to apply for, or obtain, a license as a distributor pursuant to Section 30140.
(c)A law enforcement agency making distributions of cigarettes and tobacco products received or purchased under subdivision (a) is not required to collect or remit the tax or surcharge imposed by this part with respect to those authorized distributions.

Cite this section

Cal. Rev. & Tax. Code § 30103.5 (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-30103.5

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

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.