Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 31003 — Healthy Outcomes and Prevention Education (HOPE) Act
Cal. Rev. & Tax. Code § 31003
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2022-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
For each retail sale of an electronic cigarette, a retailer shall provide a purchaser with a receipt or other document that sets out and separately identifies the “California Electronic Cigarette Excise Tax” and the amount paid by the purchaser.
Citator
Cal. Rev. & Tax. Code § 31003 — Healthy Outcomes and Prevention Education (HOPE) Act is in force in the current edition of the Code, and nothing recorded condemns it.
For each retail sale of an electronic cigarette, a retailer shall provide a purchaser with a receipt or other document that sets out and separately identifies the “California Electronic Cigarette Excise Tax” and the amount paid by the purchaser.