Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Cigarette and Tobacco Products Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 13. Cigarette Tax
Chapter 1. General Provisions and Definitions

Section 30006

30006. Sale. "Sale" includes any transfer of title or possession for a consideration, exchange or barter, in any manner or by any means whatever.