Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 30018 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 30018
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2002-09-30
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) “Stamps and meter impressions” means the indicia of payment of tax, as required by Section 30161, and include, but are not limited to, stamps, meter impressions, or any other indicia developed using current technology.
Citator
Cal. Rev. & Tax. Code § 30018 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
(a) “Stamps and meter impressions” means the indicia of payment of tax, as required by Section 30161, and include, but are not limited to, stamps, meter impressions, or any other indicia developed using current technology.
(b) The board shall prescribe and approve the types of stamps and meter impressions, and the methods of applying stamps and meter impressions to packages of cigarettes.