Is Cal. Rev. & Tax. Code § 30105.5 — Tax on Distributors still in force?

Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 30105.5 — Tax on Distributors

Cal. Rev. & Tax. Code § 30105.5

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Date: 1989-09-21
Current through: Nov 2, 2026 (California Legislative Counsel)

Citator

Cal. Rev. & Tax. Code § 30105.5 — 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 sale or gift of federally tax-free cigarettes or tobacco products when the cigarettes or tobacco products are delivered directly from the manufacturer under Internal Revenue bond to a veterans’ home of the State of California or a hospital or domiciliary facility of the United States Veterans’ Administration for gratuitous issue to veterans receiving hospitalization or domiciliary care. The tax shall not be imposed with respect to the use or consumption of such cigarettes or tobacco products by the institution or by the veteran patients or domiciliaries.