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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 2. Imposition of Tax

Article 1. Tax on Distributors

Section 30103


30103. Sale by manufacturer. The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products by the manufacturer to a licensed distributor.

History—Stats. 1961, p. 2499, operative July 1, 1961, substituted "the sale" for "distributions". Stats. 1989, Ch. 634, in effect September 21, 1989, added "or tobacco products" after "cigarettes".