Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 30106 — Tax on Distributors
Cal. Rev. & Tax. Code § 30106
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The taxes imposed by this part shall not apply to the use or consumption of untaxed cigarettes transported or brought into this state in a single lot or shipment of not more than 400 cigarettes by an individual for his own use or consumption, or of not more than 400 untaxed cigarettes obtained…
Citator
Cal. Rev. & Tax. Code § 30106 — 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 use or consumption of untaxed cigarettes transported or brought into this state in a single lot or shipment of not more than 400 cigarettes by an individual for his own use or consumption, or of not more than 400 untaxed cigarettes obtained at one time from any of the instrumentalities listed in Section 30102.