Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 30111 — Tax on Distributors

Cal. Rev. & Tax. Code § 30111

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 are in lieu of all other state, county, municipal, or district taxes on the privilege of distributing cigarettes or tobacco products.

Citator

Cal. Rev. & Tax. Code § 30111 — Tax on Distributors is in force in the current edition of the Code, and nothing recorded condemns it.

The taxes imposed by this part are in lieu of all other state, county, municipal, or district taxes on the privilege of distributing cigarettes or tobacco products.

This section does not prohibit the application of Part 1 (commencing with Section 6001), Part 1.5 (commencing with Section 7200), Part 1.6 (commencing with Section 7251), or Article 2 (commencing with Section 37021) of Part 17 to the sale, storage, use or other consumption of cigarettes or tobacco products.