California Legal Codes and Statutes

§ 30105

Amended by Stats. 1989, Ch. 634, Sec. 12. Effective September 21, 1989.

The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products by the original importer to a licensed distributor if the cigarettes or tobacco products are manufactured outside the United States.

Cite this section

Cal. Rev. & Tax. Code § 30105 (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-30105

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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