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Business Taxes Law Guide – Revision 2022
 

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 30017


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.