Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 30107 — Tax on Distributors

Cal. Rev. & Tax. Code § 30107

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

The taxes resulting from a distribution of cigarettes or tobacco products within the meaning of subdivision (b) of Section 30008 shall be paid by the user or consumer.

Citator

Cal. Rev. & Tax. Code § 30107 — Tax on Distributors is in force in the current edition of the Code, and nothing recorded condemns it.

The taxes resulting from a distribution of cigarettes or tobacco products within the meaning of subdivision (b) of Section 30008 shall be paid by the user or consumer.