California Legal Codes and Statutes

§ 30107

Amended by Stats. 1989, Ch. 634, Sec. 14. Effective September 21, 1989.

The taxes resulting from a distribution of cigarettes or tobacco products within the meaning of subdivision (b) of Section 30008 shall be paid by the user or consumer.

Cite this section

Cal. Rev. & Tax. Code § 30107 (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-30107

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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