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 2. Imposition of Tax.

Article 1. Tax on Distributors

Section 30106

30106. Consumer exemption. The taxes imposed by this part shall not apply to the use or consumption of untaxed cigarettes transported or brought into this state in a single lot or shipment of not more than 400 cigarettes by an individual for his own use or consumption, or of not more than 400 untaxed cigarettes obtained at one time from any of the instrumentalities listed in Section 30102. History.—Stats. 1961, p. 2500, operative July 1, 1961, added the first sentence which was derived in part from former subdivision (d) of Section 30008 and substituted "(b)" for "(d)" in the second sentence. Stats. 1967, p. 2515, operative August 1, 1967, deleted the former last sentence which required the consumer to pay the tax on untaxed cigarettes consumed in this state. Stats. 1968, p. 2121, in effect November 13, 1968, increased from 200 to 400 the number of exempt cigarettes. Stats. 1970, p. 1058, operative November 23, 1970. Adds "or brought" following word "transported", adds "by an individual for his own use or consumption" following "400 cigarettes".