Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 30105 — Tax on Distributors
Cal. Rev. & Tax. Code § 30105
- 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 sale of cigarettes or tobacco products by the original importer to a licensed distributor if the cigarettes or tobacco products are manufactured outside the United States.
Citator
Cal. Rev. & Tax. Code § 30105 — 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 sale of cigarettes or tobacco products by the original importer to a licensed distributor if the cigarettes or tobacco products are manufactured outside the United States.