Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 30102.5 — Tax on Distributors
Cal. Rev. & Tax. Code § 30102.5
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1989-09-21
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The taxes imposed by this part shall not apply to the distribution of cigarettes or tobacco products that are non-tax-paid under Chapter 52 of the Internal Revenue Act of 1954 as amended, and the cigarettes or tobacco products are under internal revenue bond or customs control.
Citator
Cal. Rev. & Tax. Code § 30102.5 — Tax on Distributors is in force in the current edition of the Code, and nothing recorded condemns it.
The taxes imposed by this part shall not apply to the distribution of cigarettes or tobacco products that are non-tax-paid under Chapter 52 of the Internal Revenue Act of 1954 as amended, and the cigarettes or tobacco products are under internal revenue bond or customs control.