Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 30162 — Use of Stamps and Impressions
Cal. Rev. & Tax. Code § 30162
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2003-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) Stamps and meter impressions shall be of the designs, specifications, and denominations as may be prescribed by the board. Stamps and meter impressions shall be generated by a technology capable of being read by a scanning or similar device and shall be encrypted with, at a minimum, the…
Citator
Cal. Rev. & Tax. Code § 30162 — Use of Stamps and Impressions is in force in the current edition of the Code, and nothing recorded condemns it.
(a) Stamps and meter impressions shall be of the designs, specifications, and denominations as may be prescribed by the board. Stamps and meter impressions shall be generated by a technology capable of being read by a scanning or similar device and shall be encrypted with, at a minimum, the following information:
(1) The name and address of the distributor affixing the stamp or meter impression.
(2) The date the stamp or meter impression was affixed.
(3) The denominated value of the stamp or meter impression.
(b) The board shall prescribe by regulation the method and manner in which stamps or meter impressions are to be affixed to packages of cigarettes and may provide for the cancellation of stamps or meter impressions.
(c) This section shall become operative on January 1, 2005.