Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2021
Cigarette and Tobacco Products Tax Law
CHAPTER 1. GENERAL PROVISIONS AND DEFINITIONS
30017. Wholesale cost. "Wholesale cost" means the cost of tobacco products to the distributor prior to any discounts or trade allowances.
History—Added by Stats. 1989, Ch. 634, in effect September 21, 1989.