Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 30161 — Use of Stamps and Impressions
Cal. Rev. & Tax. Code § 30161
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Except for the use or consumption of cigarettes by other than a licensed distributor, and as may be authorized under the provisions of Section 30165, the tax imposed by this part with respect to distributions of cigarettes shall be paid by distributors through the use of stamps or meter…
Citator
Cal. Rev. & Tax. Code § 30161 — Use of Stamps and Impressions is in force in the current edition of the Code, and nothing recorded condemns it.
Except for the use or consumption of cigarettes by other than a licensed distributor, and as may be authorized under the provisions of Section 30165, the tax imposed by this part with respect to distributions of cigarettes shall be paid by distributors through the use of stamps or meter impressions. The board shall furnish stamps for sale and provide for the sale of meter register settings for metering machines approved by the board.