Is Cal. Rev. & Tax. Code § 30102 — Tax on Distributors still in force?

Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 30102 — Tax on Distributors

Cal. Rev. & Tax. Code § 30102

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Date: 1993-01-01
Current through: Nov 2, 2026 (California Legislative Counsel)

(a) The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products to either of the following:

Citator

Cal. Rev. & Tax. Code § 30102 — Tax on Distributors is in force in the current edition of the Code, and nothing recorded condemns it.

(a) The taxes imposed by this part shall not apply to the sale of cigarettes or tobacco products to either of the following:

(1) United States Army, Air Force, Navy, Marine Corps or Coast Guard exchanges and commissaries and Navy or Coast Guard ships’ stores.

(2) The United States Veterans’ Administration.

(b) This section shall remain in effect only until the first day of the first calendar month commencing more than 60 days after existing federal law is amended by Congress to permit state taxation of sales of cigarettes by or through federal military installations.